Question 14 The account balances of Carta Vista Company at December 31, 2021, the end of the current year, show Accounts Receivable $162,000; Allowance for Doubtful Accounts $2,000 (credit] Sales $1,293,000; Sales Returns and Allowances $60,000; and Sales Discounts $18,000. Record the adjusting entry at December 31, 2021, assuming bad debts are estimated to be (1) 10% of accounts receivable, and (2) 1.5% of net sales. (Credit account titles are automatical Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit No. Date Account Titles and Explanation (1) Dec. 31 (To record estimate of uncollectible accounts.) (2) Dec 31 (To record estimate of uncollectible accounts.)