A trial balance before adjustment included the following: Debit Credit Accounts receivable $156,000 Allowance for doubtful accounts $1.160 Sales 444,000 Sales returns and allowances 8,200 Prepare journal entries assuming that the estimate of uncollectible is determined by taking (1) 6% of gross accounts receivable (Credit account titles are automatically indented when the amount is entered. Do not inde manually.) Account Titles and Explanation Debit Credit