A trial balance before adjustment included the following: Debit Credit $ 100.000 Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances $ 1.040 403,000 7.500 Prepare journal entries assuming that the estimate of uncollectible is determined by taking (11 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 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 indent manually Account Titles and Explanation Debit Credit (2) 2% of gross accounts recevable (assuming $ 1.040 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