A trial balance before adjustment included the following: Debit Credit Accounts receivable $154,000 Allowance for doubtful accounts $770 Sales revenue 602,000 Sales returns and allowances 8,700 Prepare year-end adjusting journal entries assuming that the estimate of uncollectible accounts is determined by taking: (1) 5% of gross accounts receivable, (Credit account titles are automatically indented when the amount is entered. Do not indent manually List debit entry before credit entry) Account Titles and Explanation Debit Credit