Requirement #$3$: $\backslash$table$[[$Requirement #$3,$ Continued:,Credit Account,Debit Amount,$\backslash$table$[[$Credit Amoun$]]],[$Date$,$Debit Account$],[2026,$grad,$,,],[12/31,$grad,$1,,],[12/31,,7,,],[2025,,$:$\text{'},,],[12/31,,$:$\text{'}1,,],[12/31,$grad,:$\text{'},,]]$

Cody Mountain Sports had the following account balances as of December $31,2025.$ During $2026,$

credit sales were $$42,000,$ there were no sales discounts taken, accounts receivable collected

were $$47,000,$ and accounts written off during the year totaled $$5,000.$ Their aging analysis is below.

Prepare journal entries using an aging analysis to estimate uncollected receivables on the following page.