An aging analysis of Sheridan Company's accounts receivable at December 31, 2023 and 2024, showed the following: December 31 Number of Days Estimated % Outstanding Uncollectible 2024 2023 0-30 days 1% $126,000 $155,000 31-60 days 8% 31,500 77,500 61-90 days 12% 63.000 46,500 Over 90 days 35% 94.500 31,000 Total $315,000 $310,000 Additional information: 1. At December 31, 2023, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $6.100. 2. In 2024, $27,500 of accounts was written off as uncollectible and $2,700 of accounts previously written off was collected. (c) Record the following: 1. The adjusting entry on December 31, 2023. 2. The write-off of uncollectible accounts in 2024. 3. The collection in 2024 of accounts previously written off. 4. The adjusting entry on December 31, 2024. Question 2 of 3 < > 0.63/1 III (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 O for the amounts. List all debit entries before credit entries.) No. Account Titles 1. Bad Debt Expense Allowance for Doubtful Accounts 2. Allowance for Doubtful Accounts 3. Accounts Receivable Accounts Receivable Allowance for Doubtful Accounts (To reverse write off.) Cash Accounts Receivable (To record collection of previously written-off accounts.) 4. Bad Debt Expense Allowance for Doubtful Accounts Debit Credit