The account balances of Company B at December 31, 2021, the end of the current year, show Accounts Receivable \\( \\$ 172,800 \\); Allowance for Doubtful Accounts \\( \\$ 2,100 \\) (credit); Sales \\( \\$ 1,375,200 \\); Sales Returns and Allowances \\( \\$ 60,000 \\); and Sales Discounts \\( \\$ 19,200 \\). Instructions: 1. Record the adjusting entry at December 31,2021 , assuming bad debts are estimated to be (i) \10 of accounts receivable, and (ii) \1.5 of net sales. 2. Calculate the carrying amount of the accounts receivable for each approach to estimating uncollectible accounts in part (1) above