Record theadjusting general journal entryfor each of the following cases:

1. Allowance for doubtful accounts has a credit balance of $835 prior to adjustment.Aging andAnalysisof accounts receivables show doubtful accounts of $12,750.
2. Data same as in (1), except the ADA account has a debit balance of $645 before adjustment.
3. ADA has a credit balance of $2,175 just before adjustment.Uncollectible accountsare estimated at 1.75% ofsales, which totaled $2,000,000 for the year.
4. Data is the same as in (3), except that the ADA account has a debit balance of $1,340 before adjustment.