On December $21,2021$ Harbour corporation had the following account balances related to credit sales and

receivables prior to adjusting entries

Acounts receivables $50,000$

Allowance to doubtful accounts $1000$$

Sales revenue $($all credit sales$)$ $$850,000$

prepare the necessary year $$ and adjustment Journal entries related to the uncollectable accounts for each of the following independent assumptions

A$)$ An ageing of account receivable is completed it is estimated at $4,500$ of the account receivable at a years emd will be uncollectable?

B$)$ it is estimated that one percent of the credit sales for the year will prove to be uncollectable?