At year-end, December 31, 2023, Corolla Sales showed unadjusted balances of $391,000 in Accounts Receivable, $13.200 debit in Allowance for Doubtful Accounts, and $1.855,000 in Sales. Uncollectible accounts are estimated to be 2.5% of sales Unadjusted balances at December 31, 2024, were Accounts Receivable, $489,000, Allowance for Doubtful Accounts, $4,000 credit. and Sales. $3,123,000 Corolla Sales changed the method of estimating uncollectible accounts to 4% of outstanding accounts receivable. At December 31, 2025, the general ledger showed unadjusted balances of $457,000 in Accounts Receivable, $900 debit in Allowance for Doubtful Accounts, and $3,375,000 in Sales. Corolla prepared an aging analysis on December 31, 2025 that estimated total uncollectible accounts to be $34,200 Required: Prepare the 2023, 2024, and 2025 year-end adjusting entries to estimate uncollectible accounts View transaction list Journal entry worksheet 1 2 3 Record the estimate for uncollectible accounts.