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Prepare the following general journal entries: One entry to summarize all accounts written off against the Allowance for Doubtful Accounts during 2015. Entries to record the $15,000 in accounts receivable that were subsequently collected. The adjusting entry required at December 31, 2015, to increase the Allowance for Doubtful Accounts to $90,000. Notice that the Allowance for Doubtful Accounts was only $80,000 at the end of 2014, but uncollectible accounts during 2015 totaled $150,000 ($165,000 less the $15,000 reinstated). Do these relationships appear reasonable, or was the Allowance for Doubtful Accounts greatly understated at the end of 2014?Explain