Exercise 8-13 Aging analysis LO3 Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December 31, 2023, of $2,200. Required: a. Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. b. During 2024 , credit sales were $1,406,000; sales discounts taken were $26,000; accounts recelvable collected were $1,175,400; and accounts written off during the year totalled $28,000. Prepare the adjusting entry required on December 31,2024, to estimate uncollectible receivables assuming it is based on the following aging analysis. c. Show how accounts recelvable would appear on the December 31,2024 , balance sheet