Faubert Company began operations on January $1,$ Year $1.$ The company has drafted its Year $5$ comparative financial statements.

Adjusting Journal Entries have been recorded; the Year $5$ books are still open. Faubert will be audited for the first time. Auditors have discovered the following possible errors:

The Allowance for Doubtful Accounts has been based on a $2\%$ uncollectible rate for several years, including Year $5$ and Year $4.$ However, further analysis of the $12/31$ Year $4$ Accounts Receivable revealed that $2\mathrm{.}2\%$ of those receivables were not collected. Faubert chose to again use the $2\%$ rate to determine the $12/31$ Year $5$ Allowance account, believing that $2\%$ is the most representative rate for the uncollectible account balance at that date.

REQUIRED

$1.$ Correcting journal entries, if applicable, for items a$.$ through j$.$ If no correcting journal entry is needed, indicate $"$No CJE."