A trial balance adjusted the following Acct. Receivable DR $133,000, allowance for doubtful accounts CR,$1080 sales CR $471000, sales returns and allowance Dr.$5200. prepare the journal entries assuming that the estimate of uncollectible is determined by taking. ( 1) 4% of gross accounts receivable. (2) 3% of gross account receivable (assuming a $1080 debit allowance account balance.