Prepare a schedule analyzing the changes in the allowance for doubtry accourts for the year ended December $31,2019.$

Additionel instactions

$5$ Deduce: Write$-$offs for $2019$

$6$ Betance at December $31,2019,$ before change in accounting estimate

$7$ Increase due to change in accounting estimate during $20$:$9$

Balance at December $31,2019$

From inception of operations to December $31,2018,$ Harris Corporation provided for uncollectible accounts receivable under the allowance method. Provisions were made monthly at $2\%$ of credit sales; bad debts written off were charged to the allowance account, recoveries of bad debts previously written off were credited to the allowance account; and no year$-$end adjustments to the allowance account were made. Harris's usual credit terms are net $30$ days.

The balance in the Allowance for Doubtful Accounts was $$130,000$ at January $1,2019.$ During $2019,$ credit sales totaled $$9,000,000,$ interim provisions for doubtful accounts were made at $2\%$ of credit sales, $$90,000$ of bad debts were written off, and recoveries of accounts previously written off amounted to $$15,000.$ Harris upgraded its computer facility in November $2019,$ and an aging of accounts receivable was prepared for the first time as of December $31,2019.$ A summary of the aging is as follows:

$\backslash$table$[[$Classification by Month of Sale,Balance in Each Category,Estimated $\%$ Uncollectible$],[$Nov$-$Dec. $2019,$$$1,140,000,2\%],[$July$-$Oct,$600,000,10],[$Jan$-$June,$400,000,25],[$Prior to $1/1/2019,130,000,75],[,$$$2\mathrm{.}270,000,]]$

Based on the review of collectibility of the account balances in the "prior to $1/1/2019\text{'}$ aging category, additional receivables totaling $$60,000$ were written off as of December $31,2019.$ Effective with the year ended December $31,2019,$ Harris adopted a new accounting method for estimating the allowance for doubtful accounts at the amount indicated by the year$-$end aging analysis of accounts receivable.

Required:

Prepare a schedule analyzing the changes in the allowance for doubtful accounts for the year ended December $31,2019$ Show supporting computations in good form.

$2$ Prepare the joumal entry for the year$-$end adjustment to the Allowance for Doubtful Accounts balance as of December $31,2019.$