.The Allowance for Uncollectible Accounts has a $1,900 credit balance prior to adjustment. Net credit sales during 2011 are $700,000, and 3% are estimated to be uncollectible. Accounts Receivable has a balance of $120,000 on Dec 31, 2011.

ii.The Allowance for Uncollectible Accounts has a $800 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2012, $20,900 of accounts receivable are estimated to be uncollectible.Accounts Receivable has a balance of $110,000 on Dec 31, 2012.

iii.The Allowance for Uncollectible Accounts has a $1,500 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2013, $25,000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $105,000 on Dec 31, 2013.

iv.The Allowance for Uncollectible Accounts has a $600 debit balance prior to adjustment. Net credit sales during 2014 are $700,000, and 2% are estimated to be uncollectible. Accounts Receivable has a balance of $145,000 on Dec 31, 2014.

I need this in a journal entry