2C. The following accounts were abstracted from Almond Cols unadjusted trial balance at December 31, 2013; ( 4 marks) Debit Credit Net credit sales $2,950,000 Accounts receivable $800,000 Allowance for uncollectible accounts 11,000 N The company estimates that 3 percent of the net credit sales will become uncollectible Required a. Calculate the amount of allowance for doubtful accounts after the adjustment at December 31, 2013. (2 marks) b. Pass the entry to record the allowances for doubtful accounts on December 31, 2013. (2 marks)