A trial balance before adjustment included the following:

Debit	Credit
Accounts receivable	$108,000
Allowance for doubtful accounts	760
Sales	$539,000
Sales returns and allowances	6,100

Give journal entries assuming that the estimate of uncollectibles 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.)

Account Titles and Explanation	Debit	Credit

(2) 3% of net sales. (Credit account titles are automatically indented when the amount is entered.Do not indent manually.)

Account Titles and Explanation	Debit	Credit