Nilcox Mills is a manufacturer that makes all sales on 30-day credit terms. Annual sales are approximately $30 million. At the end of year 1 , accounts recelvable were presented in the company's balance sheet as follows. During year 2,$190,000 of specific accounts recelvable were written off as uncollectible. Of these accounts written off, receivables totaling $13,000 were subsequently collected. At the end of year 2 , an aging of accounts receivable indicated a need for a $257,000 allowance to cover possible fallure to collect the accounts currently outstanding. Wilcox Mills makes adjusting entries for uncollectible accounts only at year-end. Required: a. Prepare the following general journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1. One entry to summarize all accounts written off against the Allowance for Doubtful Accounts during year 2 . 2. Entries to record the $13,000 in accounts receivable that were subsequently collected, 3. The adjusting entry required at December 31 , year 2, to increase the Allowance for Doubtful Accounts to $257000 Journal entry worksheet Record the write-off of receivables throughout the year. Note: Enter debits before credits. Journal entry worksheet Record the entry summarizing the reinstatement of accounts proving to be collectible. Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet Record the entry to adjust the credit balance of allowance for doubtful accounts. Note: Enter debits before credits