Question 3 [12 points] At year-end, December 31, 2014 Vision Consulting Inc. showed unadjusted balances of : $265,000 in Accounts Receivable; $4,300 debit in Allowance for Doubtful Accounts; and $850,000 in Sales. Uncollectible accounts are estimated to be 4.5% of outstanding accounts receivable. Unadjusted balances at December 31, 2015 were : $245,000 in Accounts Receivable; $2,600 debit in Allowance for Doubtful Accounts, and $1,050,000 in Sales. Vision Consulting Inc. prepared an aging analysis on December 31, 2015, that estimated total uncollectible accounts to be $6,900. Unadjusted balances at December 31, 2016 were : $230,000 in Accounts Receivable; $2,600 debit in Allowance for Doubtful Accounts, and $1,050,000 in Sales. Uncollectible accounts are estimated to be 1.5% of sales Use this information to prepare the 2014, 2015, and 2016 year-end adjusting entries to estimate uncollectible accounts. Enter an appropriate description for each journal entry. T- accounts have been provided for your calculations, but will not be marked. General Journal Accounts Receivable Allowance for Doubtful Accounts Page Gj1 F Debit Credit Date Account/Explanation 2014 2015 2016