At year-end, December 31, 2023, Corolla Sales showed unadjusted balances of $388,000 in Accounts Receivable, $12,600 debit n Allowance for Doubtful Accounts; and $1,771,000 in Sales. Uncollectible accounts are estimated to be 2.5% of sales. Jnadjusted balances at December 31, 2024, were Accounts Receivable, $468,000; Allowance for Doubtful Accounts, $7,000 redit, and Sales, $2,988,000. Corolla Sales changed the method of estimating uncollectible accounts to 4% of outstanding iccounts receivable. At December 31, 2025, the general ledger showed unadjusted balances of $454,000 in Accounts Receivable, $1,200 debit in Allowance for Doubtful Accounts, and $3,354,000 in Sales. Corolla prepared an aging analysis on December 31, 2025 that estimated total uncollectible accounts to be $45,600. tequired: Prepare the 2023, 2024, and 2025 year-end adjusting entries to estimate uncollectible accounts.

At year-end, December 31, 2023, Corolla Sales showed unadjusted balances of $388,000 in Accounts Receivable, $12,600 debit A Allowance for Doubtful Accounts, and $1,771,000 in Sales. Uncollectible accounts are estimated to be 2.5% of sales Inadjusted balances at December 31, 2024, were Accounts Recelvable, $468,000. Allowance for Doubtful Accounts, $7,000 redit, and Sales, $2,988,000 Corolla Sales changed the method of estimating uncollectible accounts to 4% of outstanding iccounts receivable. It December 31, 2025, the general ledger showed unadjusted balances of $454,000 in Accounts Receivable, $1,200 debit in vlowance for Doubtful Accounts, and \$3,354,000 in Sales. Corolla prepared an aging analysis on December 31,2025 that istimated total uncollectible accounts to be $45,600 lequired: 'repare the 2023,2024 , and 2025 year-end adjusting entries to estimate uncollectible accounts