$1.$ Assume Kraft Heinz uses $(1)/(2)$ of $1$ percent of sales to estimate its Bad debt expense for the year. Prepare the adjusting journal entry required for the year, assuming no Bad debt expense has been recorded yet. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions rounded to the nearest whole dollar number $-$ no need to add the $6$ zeros as your numbers are in millions already$)$

$2.$ Assume instead that Kraft Heinz uses the aging of accounts receivable method and estimates that $$390$ million of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December $31,2020,$ for recording Bad Debt Expense. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions $-$ no need to add the $6$ zeros as your numbers are in millions already.$)$

$3.$ Assume instead that Kraft Heinz uses the aging of accounts receivable method and estimates that $$390$ million of its Accounts Receivable will be uncollectible. Also, assume that the unadjusted balance in Kraft Heinz$$s Allowance for Doubtful Accounts at December $31,2020,$ was a debit balance of $$21$ million. Prepare the adjusting journal entry required at December $31,2020,$ for recording bad debt expense. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions $-$ no need to add the $6$ zeros as your numbers are in millions already.$)$

$4.$ If one of Kraft Heinz$$s main customers declared bankruptcy in $2021,$ what journal entry would be used to write off its $$19$ million balance? $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions $-$ no need to add the $6$ zeros as your numbers are in millions already.$)$