A trial balance before adjustment included the following: Debit Credit

Debit Accounts receivable $141,400

Credit Allowance for doubtful accounts 737

Credit Sales $616,100

Debit Sales returns and allowances 8,080

Give journal entries assuming that the estimate of uncollectibles is determined by taking (1) 5% of gross accounts receivable and (2) 3% of gross accounts receivable and assume a $737 debit allowance account balance