The trial balance of Sunland Paints at December 31, 2014, includes the following: Debits Credits Accounts Receivable $86,000 Allowance for Doubtful Accounts 620 Sales (all on credit) $86,620 (a) Present the journal entries specified below. Each item should be considered independently. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) A. If Sunland Paints uses the aging method and estimates that $2,244 of receivables will be uncollectible, prepare the adjusting entry. B. If Sunland Paints estimates uncollectibles at 2.2% of accounts receivable and the allowance account had a $620 credit balance instead of a $620 debit balance, prepare the appropriate adjusting entry. C. Assume that on February 3, 2015, the specific account of George Bush with a balance of $322 is deemed uncollectible. Record the write-off. D. Assume that on May 4, 2015, George Bush pays the above balance in full. Record the appropriate entries. Date Account Titles and Explanation Debit Credit A. B. C. D. (To record writeoff of settlement) (To record cash receipt for balance settlement)