At December 31 of the current year, the Susan Company had a balance of $160,000 in its Accounts Receivable account and a credit balance of $1,700 in its Allowance for Uncollectible Accounts. The Accounts Receivable subsidiary ledger consisted of $161,500 in debit balances and $1,500 in credit balances. The following schedule shows the company's analysis of Accounts Receivable balances at December 31, and the percentages of each age group that have proven uncollectible in the past. Current 0-60 Days Past Due 61-180 Days Past Due Over Six Months Past Due Total Past Due Amount $134,000 15,000 8,000 4,500 $161,500 Percent Doubtful 1 559 15 40 REQUIRED a) Prepare the adjusting journal entry to record the provision for credit losses for the year. b) Show how Accounts Receivable (including the credit balances) and Allowance for Uncollectible Accounts would appear in the December 31 balance sheet