a. Examination of an aging of accounts receivable showed that accounts of $106,800 previously provided for should be written off. Of the remaining balance, $222,000 was doubtful at year-end. b. Estimated sales discounts inherent in the closing accounts receivable balance were $17,500. Terms of 1/10,n/45 were granted to customers. Accounts receivable were recorded gross, and the discounts taken were recorded when taken by the customers in a discounts account, reported contra to the sales account. Required: 1. Prepare year-end adjusting entries with respect to accounts receivable and the related allowances. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1 Record the entry for Uncollectible accounts being written- off. 2 Record the bad debts expenses. 3 Record the adjusting entry related to allowance for sales discount. Accounts payable Accounts receivable Allowance for doubtful accounts Allowance for sales discounts Allowance for sales returns Bad debts expense