The accounts of Stackhouse Company as of December 31, 2018, show Accounts Receiv- able, $285,000; Allowance for Uncollectible Accounts, $1,425 (credit balance); Sales, $1,380,000; and Sales Returns and Allowances, $18,000. Prepare journal entries to adjust for possible uncollectible accounts under each of the following assumptions: a. Uncollectible accounts are estimated at 1% of net sales. b. The allowance is to be increased to 4% of accounts receivable.