Dragon Co. provided the following information for the year ending December 31, 2021 Accounts receivable, beginning balance 300 debit Allowance for uncollectible accounts 12 credit Collections on accounts receivable 800 Sales on account 900 Write-off of uncollectible account 4 Dragon calculates the ending balances of allowance for uncollectible accounts as 4% of ending accounts receivable. Required: What is the ending balance in accounts receivable? (use - or ) to indicate a credit balance) What is the balance in allowance for uncollectible accounts before the adjusting entry? (use-of () to indicate a credit balance) What will be the ending balance in allowance for uncollectible accounts after the adjusting entry is made? (use - or ) to indicate a balance credit side of the account) Write the journal entry to record the adjustment to allowance for uncollectible accounts: (do not indent for the credit entry) Debit Credit Account