A trial balance before adjustment included the following: Dr account receivalbe 114,000, Allowance for dountful accountw Cr $900, sales Cr 694000. sales retirns and allowances Dr 6800. prepare journal entries that the estimates of incollectible is determined by taking 1). 8% of gross accounts receivable, 2) 4% of gross accounts receivable(assuming a $900debit allowance account balance).