Cherry Inc. showed the following account balances at December 31, 2013 : Accounts receivable, $308,000; Allowance for doubtful accounts, $2,100; Sales (all on credit), $1,475,000; Sales discounts $22,500. During 2014, credit sales were $1,425,000; sales discounts taken were $27,500; accounts receivable collected were $1,213,000; and accounts written off during the year totalled $99,500. Assume that Cherry Inc. uses an aging anaysis to estimated uncollectible receivables as shown below.

Age of Accounts Receivable	Dec 31, 2013 Accounts receivable	Dec 31, 2014 Accounts receivable	Expected Percentage Uncollectible
Not due (under 30 days)	240,000	276,000	1%
1 to 30 days past due	53,000	108,000	4%
30 to 60 days past due	12,000	29,000	10%
Over 60 days past due	3,000	75,000	60%

a) Prepare the adjusting entry required on Dec. 31, 2013 to estimate uncollectible receivables based on the aging analysis above.

b) Prepare the adjusting entry required on Dec. 31, 2014 to estimate uncollectible receivables based on the aging analysis above.

c) Show how Accounts receivable would appear on the Dec. 31, 2014 balance sheet.