An aging analysis of Wildhorse 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%			$126,000		$155,000
3160 days			5%			31,500		77,500
6190 days			12%			63,000		46,500
Over 90 days			30%			94,500		31,000
Total						$315,000		$310,000

Additional information:

1.		At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $5,900.
2.		In 2021, $23,900 of accounts was written off as uncollectible and $2,300 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.

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

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.