The following transactions affecting the accounts receivable of Wonderland Corporation took place during the year ended January 31, 2015: The corporation provides for its net uncollectible account losses by crediting Allowance for Bad Debts for 4.5% of ending accounts receivable. Prepare the journal entries to record the transactions for the year ended January 31, 2015 Prepare the adjusting journal entry for estimated uncollectible accounts on January 31, 2015