A trial balance before adjustment included the following: Debit Credit Accounts receivable $1,640,000 Allowance for doubtful accounts 19,200 Sales $10,690,000 Sales returns and allowances 180,000 A) Give journal entries assuming that the estimate of uncollectibles is determined by taking (1) 6% of gross accounts receivable and (2) 1% of gross sales. B) Give journal entries assuming that the estimate of uncollectibles are the same as above but the Allowance for Doubtful Accounts has a Debit Balance of $15,400