Sather Ltd. had the following unadjusted account balances at December 31, 2017: Required: 1. Assume that Sather Ltd. estimated its uncollectible accounts at December 31, 2017 to be 2 per cent of sales. a. Prepare the appropriate adjusting entry to record the estimated uncollectible accounts at December 31, 2017. b. Calculate the balance in the Allowance for Doubtful Accounts account after posting the adjusting entry