At year-end, December 31, 2023 Star Inc. showed unadjusted balances of : $260,000 in Accounts Receivable; $3,200 credit in Allowance for Doubtful Accounts; and $1,150,000 in Sales. Uncollectible accounts are estimated to be 4% of outstanding accounts receivable. Unadjusted balances at December 31, 2024 were : $285,000 in Accounts Receivable; $3,600 debit in Allowance for Doubtful Accounts; and $875,000 in Sales. Uncollectible accounts are estimated to be 2% of sales. Unadjusted balances at December 31, 2025 were : $295,000 in Accounts Receivable; $6,400 credit in Allowance for Doubtful Accounts; and $1,000,000 in Sales. Star Inc. prepared an aging analysis on December 31, 2025, that estimated total uncollectible accounts to be $30,700. Use this information to prepare the 2023, 2024, and 2025 year-end adjusting entries to estimate uncollectible accounts. Enter an appropriate description for each journal entry. T-accounts have been provided for your calculations, but will not be marked.

General JournalPage GJ1DateAccount/ExplanationFDebitCredit2023

2024

2025

Accounts Receivable

Allowance for Doubtful Accounts

Accounts Receivable

Allowance for Doubtful Accounts