hi there make it cleanly, i saw which is there in the system which is too clumpsy.

Exercise A The accounts of Stackhouse Company as of 2010 December 31, show Accounts Receivable, USD 190,000; Allowance for Uncollectible Accounts, USD 950 (credit balance); Sales, USD 920,000; and Sales Returns and Allowances, USD 12,000. Prepare journal entries to adjust for possible uncollectible accounts under each of the following assumptions: a. Uncollectible accounts are estimated at 1 per cent of net sales. b. The allowance is to be increased to 3 per cent of accounts receivable