Caplan Corporation uses the accounts receivable aging method to account for Uncollectible Accounts Expense. As of December 31, Caplan's accountant prepared the following data about ending receivables: $20,000 was not yet due (1 percent expected not to be collected), $10,000 was 1-60 days past due (4 percent expected not to be collected), and $2,000 was over 60 days past due (8 percent expected not to be collected). In the journal provided, prepare the following two journal entries for Caplan's end-of-period adjustment for estimated uncollectible accounts: a. Assume at December 3 ], Allowance for Uncollectible Accounts had a credit balance prior to adjuStment of $400. b. Assume at December 3], Allowance for Uncollectible Accounts had a debit balance prior to adjustment of $400. Omit explanations. If an amount box does not require an entry, leave it blank or enter "0". Show your work. (4 Pts) GENERAL JOURNAL -page|3 DATE ACCOUNT TITLE ' DEBIT .REDIT 1 O m I-l E