A trial balance before adjustment included the following: Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances Debit Account Titles and Explanation $156,000 8,200 Credit $1,160 444,000 Prepare journal entries assuming that the estimate of uncollectible is determined by taking (1) 6% of gross accounts receivable (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit