Comprehensive Problem 3 Part 4: Note: You must complete parts 1, 2, and 3 before completing part 4 of this comprehensive problem. Based on the following selected data, journalize the adjusting entries as of December 31 of the current year. If no entry is required, select "No entry required" from the dropdown and leave the amount boxes blank. an amount box does not require an entry, leave it blank. a. Estimated uncollectible accounts at December 31, $16,000, based on an aging of accounts receivable. The balance of Allowance for Doubtful Accounts at December 31 was $2,000 (debit). Debit Credit Date Description Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts b. The physical inventory on December 31 indicated an inventory shrinkage of $3,300. Debit Credit Date Description Dec. 31 Cost of Goods Sold Inventory