6) On December 31, 2022, Colonial Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries:

Accounts receivable	$ 25,000
Allowance for doubtful accounts	200	credit balance
Sales revenue (all credit sales)	400,000

Required: Prepare the necessary year-end adjusting entry related to uncollectible accounts for each of the following independent 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. Assume the same information presented in part A above except that, prior to adjustment, the allowance for doubtful accounts had a debit balance of $200 rather than a credit balance of $200. C. It is estimated that a provision for bad debts is required for 1% of credit sales for the year.