An aging analysis of Sheridan Companys accounts receivable at December 31, 2020 and 2021, showed the following:

						Accounts Receivable
Number of Days Outstanding		Estimated % Uncollectible				2021		2020
030 days			3%			$106,000		$130,000
3160 days			6%			26,500		65,000
6190 days			13%			53,000		39,000
Over 90 days			35%			79,500		26,000
Total						$265,000		$260,000

Additional information:

1.		At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $5,900.
2.		In 2021, $27,300 of accounts was written off as uncollectible and $3,200 of accounts previously written off was collected.

What I want is below 2 questions.

1.Calculate the carrying amount of Sheridans accounts receivable at December 31, 2020, and December 31, 2021.

2.

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.

Calculate the carrying amount of Sheridan's accounts receivable at December 31, 2020, and December 31, 2021. 2020 2021 Carrying amount $ ta 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.)