Prepare journal entries for the following independent situations.

Prepare journal entries for the followingindependent situations. a) The allowance for doubtful accounts has a S525 debit balance prior to adjustment. An aging schedule prepared on December 31 reveals uncollectible accounts of $7,600. b) The allowance for doubtful accounts has a $500 credit balance prior to adjustment. An aging schedule prepared on December 31 reveals uncollectible accounts of $7,800. c) The allowance for doubtful accounts has a $700 credit balance prior to adjustment. Net credit sales during the year are $260,000 and 4% are estimated to be uncollectible. d) The allowance for doubtful accounts has a $800 credit balance prior to adjustment. Net credit sales during the year are S270.000 and 3.5% are estimated to be uncollectible receivable. General Journal Date Accounts Debit Credit