At year-end, December 31, 2017, Corolla Sales showed unadjusted balances of: $395,000 in Accounts Receivable; $14,000 debit in Allowance for Doubtful Accounts; and $1,968,000 in Sales. Uncollectible accounts are estimated to be 2.50% of sales. Unadjusted balances at December 31, 2018, were: Accounts Receivable, $521,000; Allowance for Doubtful Accounts, $2,000 credit; and Sales, $3,325,000. Corolla Sales changed the method of estimating uncollectible accounts to 4% of outstanding accounts receivable At December 31, 2019, the General Ledger showed unadjusted balances of: $461,000 in Accounts Receivable; $800 debit in Allowance for Doubtful Accounts; and $3,407,000 in Sales. Corolla prepared an aging analysis on December 31, 2019, that estimated total uncollectible accounts to be $30,300. 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