Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December 31,2020 , of $2,350. Required: a. Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. Journal entry worksheet Record the estimate for uncollectible accounts. b. During 2021, credit sales were $1,367,000; sales discounts taken were $26,000; accounts receivable collected were $1,165,500; and accounts written off during the year totalled $27,000. Prepare the adjusting entry required on December 31, 2021, to estimate uncollectible recelvables assuming it is based on the following aging analysis. Record the estimate for uncollectible accounts. Noter Enter debits before credits. c. Show how accounts receivable would appear on the December 31,2021 , balance sheet