Selected unadjusted account balances at December 31, 2020, are shown below for Demron Servicing Required: a. Assume that Demron estimates uncollectible accounts as 3% of receivables. Prepare the adjusting entry required on December 31 , 2020 to estimate uncollectible receivables. Journal entry worksheet Record the estimate for uncollectible accounts. Recond the estimate for uncollectible accounts. Notec Enter debits before credita. b. During 2021, credit sales were $577,000 (cost of sales $378,320 ); sales discounts taken were $12,000; accounts receivabie collected were $440,000; and accounts written off during the year totalled $10,000. Prepare the entries to record these transactions. Journal entry worksheet Journal entry worksheet 4 Record the cost of sales during 2021. Notes Enter debits before credits. Journal entry worksheet 4 Record the collections less sales discounts. Note: Enter debits before credits. Journal entry worksheet 1 Record the write-off of uncollectible accounts. Nofit Fntare deblts before credits =. Record the adjusting entry required on December 31,2021 , to estimate uncollectible recelvables, assuming it is based on 3% of net. redit sales. d. Show how accounts receivable would appear on the December 31,2021 balance sheet