Prepare adjusting journal entries for the following independent situations.
a.The Allowance for Uncollectible Accounts has a $400 debit balance prior to adjustment.Based on an aging schedule of accounts receivable prepared on December 31,$11,800 of accounts receivable are estimated to be uncollectible.
b.The Allowance for Uncollectible Accounts has a $900 credit balance prior to adjustment.Based on an aging schedule of accounts receivable prepared on December 31,$14,500 of accounts receivable are estimated to be uncollectible.
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