A trial balance before adjustment included the following Debit Credit $183,000 Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances 570 $391,000 7,800 Give journal entries assuming that the estimate of uncollectibles 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.) Account Titles and Explanation Debit Credit (2) 1% of gross accounts receivable and assume a $570 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