Please answer all the parts accurately and show workings.

Selected unadjusted account balances at December 31, 2023, are shown below for Demron Servicing. Required: a. Demron estimates that 3% of net credit sales will prove to be uncollectible. Prepare the adjusting entry required on December 31 , 2020 , to estimate uncollectible receivables. b. During 2024 , credit sales were $728,000 (cost of sales $477,330 ); sales discounts of $19,000 were taken when accounts receivable of $696,900 were collected; and accounts written off during the year totalled $15,600. Prepare the entries for these transactions Record the credit sales during 2024. Record the cost of sales during 2024. Record the collections less sales discounts. Record the write-off of uncollectible accounts. Record the adjusting entry required on December 31,2024 , to estimate uncollectible receivables, assuming it is based on 3% of ner redit sales. d. Show how accounts receivable would appear on the December 31,2024 , balance sheet