Record the adjusting general journal entry for each of the following cases:

1. Allowance for doubtful accounts has a credit balance of $835 prior to adjustment. Aging and Analysis of 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 accounts are estimated at 1.75% of sales, 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