Determine the ameunt to be adjed to Allewance for Doubtful Accounts in cech of the following cases and indicate the ending balance in each cast. (a) Credit balance of $420 in Niowance for Doubtful Accounts just priof to adjustment. Aralysis of Accounts fecelvable indicates uncollectible receivables of s8,940. (b) Credit balance of $420 in Alowance for Doubtfut Accounts just prior to atjustment. Uncollectible receivables are estimated at 3% of credit sales, which totaled $949,000 for the vear