On December 31, 2011, Colonial Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries:

Accounts receivable $25,000

Allowance for doubtful accounts 200 (credit)

Sales revenue (all credit sales) 400,000

Present the necessary year-end adjusting entry (include dates) related to uncollectible accounts for each of the following independent assumptions:

• 1.An aging of accounts receivable is completed. It is estimated that $2,150 of the receivables outstanding at year-end will be uncollectible
• 2.It is estimated that 1% of credit sales for the year will prove to be uncollectible
• 3.Assume the same information presented in A above except that prior to adjustment, the Allowance for Doubtful Accounts had a debit balance of $200 rather than a credit balance of $200