At year-end, December 31, 2020, Corolla Sales showed unadjusted balances of $402,000 in Accounts Receivable: $15,400 debit in Allowance for Doubtful Accounts, and $2,164,000 in Sales. Uncollectible accounts are estimated to be 2.5% of sales. Unadjusted balances at December 31, 2021, were Accounts Receivable, $570,000; Allowance for Doubtful Accounts, $9,000 credit and Sales, $3,640,000. 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 $468,000 in Accounts Receivable: $1,500 debit in Allowance for Doubtful Accounts; and $3,456,000 in Sales, Corolla prepared an aging analysis on December 31, 2022 that estimated total uncollectible accounts to be $56,900. Required: Prepare the 2020, 2021, and 2022 year-end adjusting entries to estimate uncollectible accounts. 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 View general journal Clear entry Record entry