An aging analysis of Sandhill Company's accounts receivable at December 31, 2020 and 2021, showed the following: Accounts Receivable Number of Days Outstanding Estimated % Uncollectible 1% 0-30 days 31-60 days 61-90 days Over 90 days Total 6% 12% 2021 $118.000 29,500 59,000 88,500 $295,000 2020 $145,000 72,500 43,500 29,000 $290,000 35% Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $5,900. 2. In 2021, $27,200 of accounts was written off as uncollectible and $2,600 of accounts previously written off was collected. 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 $145,000 1% $ 31-60 days 72,500 6% 61-90 days 43,500 12% Over 90 days 29,000 35% Total $290,000 $ 2021 Number of Days Outstanding Estimated Uncollectible Amount % 0-30 days $118,000 1% $ 31-60 days 29,500 6% 61-90 days 59,000 12% Over 90 days 88,500 35% Total $295,000 $ e Textbook and Media List of Accounts Calculate the carrying amount of Sandhill's accounts receivable at December 31, 2020, and December 31, 2021. 2020 2021 Carrying amount GA $ Record the following: 1. The adjusting entry on December 31, 2020. 2. The write off of uncollectible accounts in 2021. 3. The collection in 2021 of accounts previously written off. 4. The adjusting entry on December 31, 2021. (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.) e Textbook and Media List of Accounts