1 JCV Corp. had the following situations during the last 4 years of operation:

i. The Allowance for Uncollectible Accounts has a $2,200 credit balance prior to adjustment. Net credit sales during 2011 are $550,000 and 5% are estimated to be uncollectible. Accounts Receivable has a balance of $110,000 on Dec 31, 2011.

ii. The Allowance for Uncollectible Accounts has a $1,400 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2012, $16,900 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $104,000 on Dec 31, 2012.

iii. The Allowance for Uncollectible Accounts has an $800 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2013, $14,800 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $87,000 on Dec 31, 2013.

iv. The Allowance for Uncollectible Accounts has a $600 debit balance prior to adjustment. Net credit sales during 2014 are $960,000 and 4% are estimated to be uncollectible. Accounts Receivable has a balance of $125,000 on Dec 31, 2014.

Prepare the adjusting journal entries needed for these years.