At year$-$end, December $31,2023,$ Corolla Sales showed unadjusted balances of $$404,000$ in Accounts Receivable; $$15,800$ debit in Allowance for Doubtful Accounts; and $$2,220,000$ in Sales. Uncollectible accounts are estimated to be $2\mathrm{.}5\%$ of sales.

Unadjusted balances at December $31,2024,$ were Accounts Receivable, $$584,000$; Allowance for Doubtful Accounts, $$1,000$ credit; and Sales, $$3,730,000.$ Corolla Sales changed the method of estimating uncollectible accounts to $4\%$ of outstanding accounts receivable.

At December $31,2025,$ the general ledger showed unadjusted balances of $$470,000$ in Accounts Receivable; $$1,700$ debit in Allowance for Doubtful Accounts; and $$3,470,000$ in Sales. Corolla prepared an aging analysis on December $31,2025$ that estimated total uncollectible accounts to be $$64,500.$

Required:

Prepare the $2023,2024,$ and $2025$ year$-$end adjusting entries to estimate uncollectible accounts.