A trial balance before adjustment included the following:

Prepare year$-$end adjusting journal entries assuming that the estimate of uncollectible accounts 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.

List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

$(2)4\%$ of gross accounts receivable $($assuming a $$680$ debit allowance account balance$).($Credit account titles are automatically indented

when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit