Question $3[12$ points$]$

At year$-$end, December $31,2019$ Global Filter Corp. showed unadjusted balances of : $$260,000$ in Accounts Receivable; $$3,400$ credit in Allowance for Doubtful Accounts; and $$725,000$ in Sales. Uncollectible accounts are estimated to be $2\mathrm{.}5\%$ of sales.

Unadjusted balances at December $31,2020$ were : $$275,000$ in Accounts Receivable; $$3,800$ debit in Allowance for Doubtful Accounts; and $$725,000$ in Sales. Uncollectible accounts are estimated to be $4\%$ of outstanding accounts receivable.

Unadjusted balances at December $31,2021$ were : $$295,000$ in Accounts Receivable; $$5,000$ credit in Allowance for Doubtful Accounts; and $$1,000,000$ in Sales. Global Filter Corp. prepared an aging analysis on December $31,2021,$ that estimated total uncollectible accounts to be $$18,300.$

Use this information to prepare the $2019,2020,$ and $2021$ year$-$end adjusting entries to estimate uncollectible accounts. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be $\frac{15}{J}an).$

T$-$accounts have been provided for your calculations, but will not be marked.

$\backslash$table$[[$General Journal,Page G$1],[$Date$,$Account$/$Explanation$,$PR$,$Debit,Credit$],[2019,,,,],[,,,,],[2020,,,,],[+,,,,],[2021,,,,],[+,,,,],[,,,,]]$

$\backslash$table$[[$Allowance for Doubtful Accounts$],[]]$