A trial balance before adjustment included the following: Debit Credit Accounts receivable $170,000 Allowance for doubtful accounts $850 Sales revenue 620,000 Sales returns and allowances 9.500 Prepare year-end adjusting journal entries assuming that the estimate of uncollectible accounts is determined by taking: (1) 4% 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 (2) 2% of gross accounts receivable (assuming a $850 debit allowance account balance). (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