At year-end, December 31, 2017, Corolla Sales showed unadjusted balances of: $386,000 in Accounts Receivable; $12,200 debit in Allowance for Doubtful Accounts; and $1,715,000 in Sales. Uncollectible accounts are estimated to be 2.50% of sales. Unadjusted balances at December 31, 2018, were: Accounts Receivable, $454,000; Allowance for Doubtful Accounts, $9,000 credit; and Sales, $2,898,000. 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: $452,000 in Accounts Receivable; $1,400 debit in Allowance for Doubtful Accounts; and $3,340,000 in Sales. Corolla prepared an aging analysis on December 31, 2019, that estimated total uncollectible accounts to be $53,200. 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 u 2 Record the estimated uncollectible accounts. 3 Record the estimated uncollectible accounts