Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December 31, 2020, of $2,300. Required: a. Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. December 31, 2020 Accounts Receivable $155,000 45.000 10,500 Age of Accounts Receivable Not due (under 30 days) 1 to 30 days past due 31 to 60 days past due Over 60 days past due Expected Percentage Uncollectible 11 4 100 601 View transaction lit Journal entry worksheet Record the estimate for uncollectible accounts. b. During 2021, credit sales were $1,457,000; sales discounts taken were $27,000; accounts receivable collected were $1,220,000; and accounts written off during the year totalled $29,000. Prepare the adjusting entry required on December 31, 2021, to estimate uncollectible receivables assuming it is based on the following aging analysis. December 31, 2021 Accounts Receivable $200,000 90,000 25,000 16,000 Age of Accounts Receivable Not due (under 38 days) 1 to 30 days past due 31 to 60 days past due Over 60 days past due Expected Percentage Uncollectible 4 104 604 View transaction lit 1 Record the estimate for uncollectible accounts. > c. Show how accounts receivable would appear on the December 31, 2021, balance sheet Partial Balance Sheet Assets Current