An aging analysis of Pharoah Company's accounts receivable at December 31, 2020 and 2021, showed the following: Accounts Receivable Number of Days Outstanding 0-30 days 31-60 days 61-90 days Over 90 days Total Estimated % Uncollectible 2% 6% 14% 25% 2021 $126.000 31,500 63,000 94,500 $315.000 2020 $ 155,000 77,500 46,500 31.000 $310,000 Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $6,400. In 2021, $26,300 of accounts was written off as uncollectible and $3,000 of accounts previously written off was collected. 2. Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31, 2020, and at December 31, 2021. 2020 Number of Days Outstanding Estimated Uncollectible Amount % 0-30 days $155.000 2% $ 31-60 days 77,500 6% 61-90 days 46.500 14% Over 90 days 31,000 25% Total $310.000 $ 2021 Number of Days Outstanding Estimated Uncollectible Amount % 0-30 days $126,000 2% $ 31-60 days 31,500 6% 61-90 days 63,000 14% Over 90 days 94.500 25% Total $315,000 $ Calculate the carrying amount of Pharoah's accounts receivable at December 31, 2020, and December 31, 2021. 2020 2021 Carrying amount $ $ Record the following: 1. 2. 3. The adjusting entry on December 31, 2020. The write off of uncollectible accounts in 2021. The collection in 2021 of accounts previously written off. The adjusting entry on December 31, 2021. 4. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit 1. (To record estimate of uncollectible accounts.) 2. (To record writeoff of accounts receivable.) 3. (To reverse write off.) (To record collection of previously written-off accounts.) 4. (To record estimate of uncollectible accounts.)