(12 PTS) Part 5: Accounts Reccivable-Uncollectible Accounts Spacer Corporation uses the Allowance Method to account for its uncollectible accounts receivable. Spacer's trial balance revealed the following balances in these selected accounts prior to any adjustments: Accounts Receivable $625,000 Debit Allowance for Doubtful Accounts 20,800 Credit S 2,280,000 Credit Sales Record the entry for estimated uncollectible accounts using each of the following methods: a) Percentage of Sales: 2% of credit sales is estimated. b) Analysis of A/R: 5% of gross accounts receivable is estimated. Account a) Debit Credit