Selected unadjusted account balances at December 31, 2023, are shown below for Demron Servicing. Required: a. Demron estimates that 4.5% of net credit sales will prove to be uncollectible. Prepare the adjusting entry required on December 31 , 2020 , to estimate uncollectible receivables. c. Record the adjusting entry required on December 31, 2024, to estimate uncollectible receivables, assuming it is based on 4.5% of net credit sales. Journal entry worksheet Record the estimate for uncollectible accounts. Note: Enter debits before credits. d. Show how accounts receivable would appear on the December 31, 2024, balance sheet