A trial balance before adjustment included the following Debit Credit Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances $114,000 900 $694,000 6,800 Give journal entries assuming that the estimate of uncollectibles is determined by taking (1) 8% 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) 4% of gross accounts receivable and assume a $900 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