At year-end, December 31, 2019 Courtland Corp. showed unadjusted balances of : $240,000 in Accounts Recervable; $2,800 debit in Allowance for Doubtful Accounts; and $875,000 in Sales. Courtland Corp. prepared an aging analysis on December 31,2019 , that estimated total uncollectible accounts to be $3,100. Unadjusted balances at December 31,2020 were : $205,000 in Accounts Receivable; $3,400 credit in Allowance for Doubtful Accounts; and $700,000 in Sales. Uncollectible accounts are estimated to be 2% of sales. Unadjusted balances at December 31, 2021 were ; \$255,000 in Accounts Receivable; \$5,000 credit in Allowance for Doubtful Accounts; and \$1,125,000 in Sales. Uncollectible accounts are estimated to be 5% of outstanding accounts receivable. Use this information to prepare the 2019, 2020, and 2021 year-end adjusting entries to estimate uncollectible accounts: Enter an appropriate description when entering the transactions in the journal, Dates must be entered in the format dd/mmm (ie. January 15 would be 15/ Jan). T-accounts have been provided for your calculations, but will not be marked