i. The Allowance for Uncollectible Accounts has a $1,400 credit balance prior to adjustment. Net credit sales during 2009 are $800,000 and 4% are estimated to be uncollectible. Accounts Receivable has a balance of $110,000 on Dec 31, 2009. ii. The Allowance for Uncollectible Accounts has a $750 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2010, $30000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $114,000 on Dec 31, 2010. iii. The Allowance for Uncollectible Accounts has a $1,300 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2011, $25,000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $108,000 on Dec 31, 2011. iv. The Allowance for Uncollectible Accounts has a $500 debit balance prior to adjustment. Net credit sales during 2012 are $875,000 and 5% are estimated to be uncollectible. Accounts Receivable has a balance of $130,000 on Dec 31, 2012. Please do the adjusting journal entries needed for these years.