Allowance for Doubtful Accounts Problem: Jeudy, Inc. adjusts its allowance for doubtful accounts on a yearly basis. In 2019, Jeudy, Inc. used a composite method to estimate uncollectible accounts, estimating its allowance as 5% of accounts receivable. Listed below is the 2019 sales, accounts receivable, and allowance information. Allowance for doubtful accounts on 1/1/2019 $2,700 Credit Sales during 2019 213,450 Cash Sales during 2019 412.525 Credit Sales outstanding (i.e., receivables) on 12/31/19 172,000 In 2020, Jeudy decided to use and aging of accounts receivables to estimate an appropriate balance for the allowance for doubtful accounts. Listed below is the 2020 accounts receivable aging analysis that Jeudy Inc. conducted: Estimated % Days Account Outstanding Amount Uncollectible Less than 30 days $102,000 2% Between 31 and 60 days 30,000 8% Between 61 and 90 days 20,000 24% Over 90 days 6,000 65% Total accounts receivable $158,000 Using the information provided above, answer the next two questions regarding the necessary adjusting entries to the allowance for doubtful accounts in 2019 and 2020. . The 2019 adjusting entry should include a credit to the allowance for doubtful accounts for what amount