Need BE$5-8$ please

BE$5-7$ At the end of the year, Mercy Cosmetics' balance of Allowance for Uncollectible Accounts is $$600($credit$)$ before adjustment.

The balance of Accounts Receivable is $$25,000.$ The company estimates that $12\%$ of accounts will not be collected over the next year.

What adjusting entry would Mercy Cosmetics record for Allowance for Uncollectible Accounts?

Record the adjusting entry for uncollectible accounts $($

BE$5-8$ Refer to the information in BE$5-7,$ but now assume that the balance of Allowance for Uncollectible Accounts before

adjustment is $$600($debit$).$ The company still estimates future uncollectible accounts to be $12\%$ of Accounts Receivable. What is the

adjusting entry Mercy Cosmetics would record for Allowance for Uncollectible Accounts? Does the amount of the adjustment differ

from BE$5-7?$ If so$,$ why?