BE$5-7$ At the end of the year, Mercy Cosmetics' balance of Allowance for

Uncollectible Accounts is $$600($credit$)$ before adjustment. The balance of

Accounts Receivable is $$25,000.$ The company estimates that $12\%$ of accounts will

not be collected over the next year. What adjusting entry would Mercy Cosmetics

record for Allowance for Uncollectible Accounts?

Record the adjusting entry for uncollectible accounts $(($O$5-5)$

BE$5-8$ Refer to the information in BE$5-7,$ but now assume that the balance of

Allowance for Uncollectible Accounts before adjustment is $$600($debit$).$ The

company still estimates future uncollectible accounts to be $12\%$ of Accounts

Receivable. What is the adjusting entry Mercy Cosmetics would record for

Allowance for Uncollectible Accounts? Does the amount of the adjustment differ

from BE$5-7?$ If so$,$ why?

$*$please answer both parts of the question