Benjamin Industries gathered the following information from its accounting records for the year ended December 31, 20X0, prior to adjustment" Net credit sales for the year $810.000 Accounts receivable balance, December 31, 20x0, $150,000 Allowance for uncollectible accounts balance, December 31, 20x0, $1,850 cr Benjamin uses the allowance method of accounting for uncollectible accounts and estimates uncollectible account expense at 1.5% of net credit sales a. Prepare the adjusting entry to record uncollectible account expense on December 31, 20X0 b. Determine; the balance in allowance for uncollectible accounts after the adjusting entry is prepared