Consider the following INDEPENDENT situations for Tommy Company: The Allowance for Uncollectible Accounts has a dollar 1, 200 credit balance prior to adjustment. Net credit sales during the year are dollar 830, 000 and 2 percentage are estimated to be uncollectible. Accounts Receivable has a balance of dollar 110, 000 at the end of the year. The company uses the percent-of- sales method. The Allowance for Uncollectible Accounts has a dollar 900 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared at the end of the year, dollar 20, 000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of dollar 104,000 at the end of the year. The Allowance for Uncollectible Accounts has a dollar 16,300 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared at the end of the year, dollar 200, 000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of dollar 958,000 at the end of the year. The Allowance for Uncollectible Accounts has a dollar 500 credit balance prior to adjustment. Net credit sales during the year are dollar 900, 000 and 1 percentage are estimated to be uncollectible. Accounts Receivable has a balance of dollar 825,000 at the end of the year. The company uses the percent-of-sales method. Required: Prepare the adjusting journal entries for uncollectible accounts for each INDEPENDENT situation. Explanations are not required