2. Lenore Company's unadjusted trial balance at December 31, 2020 included the following: Debit Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances Credit $135,000 $300 $1,450,000 12,000 Required: Prepare the necessary year-end adjusting entry for uncollectible accounts under the following assumptions: Accounts Receivable is aged into three categories - Current $90,000, 30 - 60 days past due - $38,000 and >60 days past due - $7,000. Additionally, the amount uncollectible for each category is 4% for current, 20% for 30-60 days and 45% for > 60 days