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.) (2) 4% of gross accounts receivable (assuming a $600 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.)