Brief Exercise 5-45 Aging Method Spotted Singer sells karaoke machines to businesses and consumers via the Internet. On January 1, 2019, Spotted Singer Inc. has an Accounts Receivable balance of $997,000 and a credit balance in its Allowance for Doubtful Accounts of $24,000. During 2019, Spotted Singer had $10,800,000 of credit sales, collected $1,725,000 of accounts receivable, and had customer defaults of $45,000. At year end, an aging analysis indicates that $28,000 of Spotted Singer's receivables will be uncollectible. Required: 1. Calculate Spotted Singer's balance in accounts receivable on December 31, 2019, prior to the adjustment. $ 2. Calculate Spotted Singer's balance in allowance for doubtful unts on cem! 31, 2019, prior to adjustment. 3. Prepare the necessary adjusting entry for 2019