At year-end December 31, 2017 Corolla Sales showed unad usted balances of: $387,000 n Accounts Recevable; $12,400 debit in Allowance or Doubtful Accounts; and $1,743,000 In Sales uncollectible accounts are est ated to be 2.50% of sales Unad usted balances at December 31, 2018, were: Accounta Rece vable, $461,000; A lo ance or Doubtful Accounts $8,000 credit, and Sales $2,943,000 Corolla Sales changed the method o estimating unco e ble accounts to 4% o outstanding accounts receivable. At December 31, 2019, the General Ledger showed unadjusted balances of: $453,000 in Accounts Receivable; $1,300 debit in Allowance for Doubtful Accounts; and $3,347,000 in Sales. Ccrolla prepared an aging analysis on December 31, 2019, that estimated total uncollectible accounts to be $49.400. Assume all sales are on account Consider each year as independent from other year Required: Prepare the 2017, 2018, and 2019 year-end adjusting entries to estimate uncollectible accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list 1 Record the estimate for uncollectible accounts. 2 Record the estimated uncollectible accounts. 3 Record the estimated uncollectible accounts. Credit Note: journal entry has been entered Record entry Clear entry View general journal