Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December $31,2023,$ of $$2,450.$

Required:

a$.$ Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. b$.$ During $2024,$ credit sales were $$1,414,000$; sales discounts taken were $$27,000$; accounts receivable collected were $$1,206,100$; and

accounts written off during the year totalled $$28,000.$ Prepare the adjusting entry required on December $31,2024,$ to estimate

uncollectible receivables assuming it is based on the following aging analysis. c$.$ Show how accounts receivable would appear on the December $31,2024,$ balance sheet.