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Required: Prepare the appropriate journal entries. 3. Amaranth Company uses the percentage of accounts receivable method to estimate uncollectible accounts receivable. The balance in accounts receivable at 12-31-20 is $600,000. Amaranth estimates 5% uncollectible. In 2021, Amaranth writes off $25,000 in accounts receivable that were outstanding at 12-31-2020. The balance in accounts receivable on 12-31-2021 is $$800,000. Amaranth estimates 5% uncollectible. Required: Prepare the appropriate journal entries