19-Entries for bad debt expense A trial balance before adjustment included the following: DebitCredit $140,000 Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances 730 $610,000 8,000 Give journal entries assuming that the estimate of uncollectible accounts is determined by taking (1) 5% of gross accounts receivable and (2) 3% of gross accounts receivable and assume a $730 debit allowance account balance