KLA Corp. had the following situations during the last 4 years of operation:i. The Allowance for Uncollectible Accounts has a $1,400 credit balance prior to adjustment. Net credit sales during 2011 are $700,000 and 4% 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 $750 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2012, $27,900 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $114,000 on Dec 31, 2012.iii. The Allowance for Uncollectible Accounts has a $1,300 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2013, $25,000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $107,000 on Dec 31, 2013.iv. The Allowance for Uncollectible Accounts has a $500 debit balance prior to adjustment. Net credit sales during 2014 are $875,000 and 2% 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.QUESTIONPLEASE INCLUDE JOURNAL ENTRIES AND AMOUNTS1.) Tom Segal is the accountant for GHC detailing. He receives and opens all mail, followscompany policies by separating customer checks from…