At year-end, December 31, 2020, Corolla Sales showed unadjusted balances of $394,000 in Accounts Receivable; $13,800 debit in Allowance for Doubtful Accounts; and $1,940,000 in Sales. Uncollectible accounts are estimated to be 2.5% of sales. Unadjusted balances at December 31, 2021, were Accounts Receivable, $514,000, Allowance for Doubtful Accounts, $1,000 credit, and Sales, $3,280,000. Corolla Sales changed the method of estimating uncollectible accounts to 4% of outstanding accounts receivable. At December 31, 2022, the general ledger showed unadjusted balances of $460,000 in Accounts Receivable; $700 debit in Allowance for Doubtful Accounts; and $3,400,000 in Sales. Corolla prepared an aging analysis on December 31, 2022 that estimated total uncollectible accounts to be $26,500 Dani Required: Prepare the 2020, 2021, and 2022 year-end adjusting entries to estimate uncollectible accounts. View transaction list Journal entry worksheet