1. On December 31, 2009 Colonial Corporation had the following account balances related to credit sales and receivables prior to recording adjusted entries: Accounts receivable $25,000 Allowance for doubtful accounts 200 (credit) Sales revenue (all credit sales) 400,000 Required: Present the necessary year-end adjusting entry related to uncollected accounts for each of the following independant assumptions: A. An aging of accounts receivable is completed. It is estimated that $2,150 of the receivables outstanding at year-end will be uncollectible. B. It is estimated that 1% of credit sales for the year will prove to be uncollectable. C. Assume the same information presented in 1. above exept that prior to adjustment, the Allowance for Doubtful Accounts had a debit balance of $200 rather than a credit balance of $200