Determine the adjustment to Allowance for Doubtful Accounts in each of the following cases: Enter negative values as negative numbers. (a) Balance of $(3,000) in the allowance account just prior to adjustment. Analysis of accounts receivable indicates doubtful accounts of $25,000. $fill in the blank 1 22,000 (b) Balance of $(500) in the allowance account just prior to adjustment. Uncollectibles are estimated at 2% of credit sales, which totaled $800,000 for the year. $fill in the blank 2