A trial balance before adjustment included the following:

		Debit		Credit
Accounts receivable		$128,000
Allowance for doubtful accounts				$750
Sales				320,000
Sales returns and allowances		6,100

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 indent manually.)

Account Titles and Explanation	Debit	Credit

(2) 3% of gross accounts receivable (assuming a $750 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