Callaho Inc. showed the following account balances at December $31,2019$ : Accounts Receivable, $$284,500$; Allowance for Doubtful Accounts, $$2,200$; Sales $($all on credit$),$ $$1,300,000$; Sales Discounts

$$29,500$

During $2020,$ credit sales were $$1,325,000$; sales discounts taken were $$18,000$; accounts receivable collected were $$1,070,000$; and accounts written off during the year totaled $$53,000.$

Assume that Callaho Inc. uses an aging analysis to estimated uncollectible receivables as shown below. For each journal entry enter an appropriate description, and enter the dates in the format

$d\frac{d}{m}mm($ie$.15/$Jan$).$

T$-$Accounts have been provided for your calculations, but will not be marked.

a$)$ Prepare the adjusting entry required on Dec. $31,2019$ to estimate uncollectible receivables based on the aging analysis above.

b$)$ Prepare the adjusting entry required on Dec. $31,2020$ to estimate uncollectible receivables based on the aging analysis above.

c$)$ Show how Accounts Receivable would appear

$,2020$ balance sheet.