11. Av At December 31, 2020, the trial balance of Sameer Limited contained the following amounts before adjustment. Debit The company estimates that 3.5% of total receivables will be uncollectible. Accounts Date Dec. 31 Instructions Prepare the adjusting entry at December 31, 2020, for bad debt expense under each of the following independent assumptions: Accounts : # The company estimates that 4% of sales will be uncollectible. Date Dec. 31 " Debit Accounts Receivable Notes Receivable (Short Term) Allowance for Doubtful Accounts Sales Revenue Debit KD 560,000 210,000 6,000 Credit Credit Credit 900,000