A trial balance before adjustment included the following: Credit Debit $ 166,000 Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances $550 680,000 5,500 Prepare journal entries assuming that the estimate of uncollectible is determined by taking (1) 8% of gross accounts receivable (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (2) 2% of gross accounts receivable (assuming a $550 debit allowance account balance). (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit