On December 31, 2017, Carter Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries: 

+ Accounts Receivable - Allowance for Doubtful Accounts + Sales Revenue + 25,000 200 400,000 Present the necessary year-end adjusting entry related to uncollectible accounts for each of the following independent assumptions. You are to assume that the Sales Revenue T account is all credit sales. You must show your work to receive full credit. A. An aging of accounts receivable is completed. It is estimated that $2,150 of the receivables outstanding at year-end will be uncollectible. B. It is estimated that 1% of credit sales for the year will prove to be uncollectible. C. Now assume the following balances in each T account below: + Accounts Receivable - - Allowance for Doubtful Accounts + - Sales Revenue + 25,000 200 400,000 Present the necessary year-end adjusting entry related to uncollectible accounts.