Vaden Company's unadjusted trial balance at December 31, 2020 included the following: Debit Accounts receivable Allowance for doubtful accounts Net Credit Sales Credit $90,000 $730 $560,000 Required: Prepare the necessary year-end adjusting entry for uncollectible accounts for each of the following independent assumptions: a. Accounts Receivable is aged into three categories - Current: $47,000, 30 - 60 days past due: $26,000 and >60 days past due: $17,000. Additionally, the amount uncollectible for each category is 5% for current, 20% for 30-60 days and 50% for > 60 days. b. It is estimated that 2% of net credit sales for the year will prove to be uncollectible