Question points$]$

At year$-$end, December $31,2019$ Stake Technology Inc. showed unadjusted balances of : $$230,000$ in Accounts Receivable; $$2,300$ debit in Allowance for Doubtful Accounts; and $$600,000$ in Sales.

Uncollectible accounts are estimated to be $1\mathrm{.}5\%$ of sales.

Unadjusted balances at December $31,2020$ were : $$230,000$ in Accounts Receivable; $$5,200$ credit in Allowance for Doubtful Accounts; and $$925,000$ in Sales. Stake Technology Inc. prepared an aging

analysis on December $31,2020,$ that estimated total uncollectible accounts to be $$19,000.$

At December $31,2021,$ the General Ledger showed unadjusted balances of : $$215,000$ in Accounts Receivable; $$4,100$ credit in Allowance for Doubtful Accounts; and $$975,000$ in Sales. Uncollectible

accounts are estimated to be $4\%$ of outstanding accounts receivable.

Use this information to prepare the $2019,2020,$ and $2021$ year$-$end adjusting entries to estimate uncollectible accounts. Enter an appropriate description when entering the transactions in the journal.

Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be $\frac{15}{J}an).$

T$-$accounts have been provided for your calculations, but will not be marked.