Uncollectible Accounts$-$Percentage of Sales independent conditions existed prior to the adjustment:

Allowance for Doubtful Accounts has a credit balance of $$925,$

$\backslash$table$[[,$Page:$],[,$DATE,ACCOUNT TITLE,$\backslash$table$[[$DOC$.$ POST.$],[$NO$.$ REF.$]],$DEBIT,CREDIT,$],[,20-,,,,,],[,$Dec. $31,,,,,1],[2,,$E$,,,,2]]$

Allowance for Doubtful Accounts has a debit balance of $$385.$

$\backslash$table$[[,$Page:$],[,$DATE,ACCOUNT TITLE,$\backslash$table$[[$DOC$.$ POST.$],[$NO$.$ REF.$]],$DEBIT,CREDIT,$],[1,20-,,,,,1],[,$Dec. $31,,,,,],[2,,,,,,2]]$