Sun Valley Rides is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31,20Y3, and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Assume that the Allowance for Doubtful Accounts for Sun Valley Rides had a negative balance of $(18,920) as of December 31,20Y3. Illustrate the effects of the adjustment for uncollectible accounts as of December 31,20Y3, on the accounts and financial statements. If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases an cash outflows as negative amounts