A trial balance before adjustments included the following: Debit Credit Sales $425,000 Sales returns and allowance $14,000 Accounts receivable 43,000 Allowance for doubtful accounts 760 4. If the estimate of uncollectibles is made by taking 2% of net sales, how much should be the adjustment to Allowance for Doubtful accounts? 5. If the estimate of uncollectibles is made by taking 10% of gross account receivables, how much should be the adjustment to Allowance for Doubtful accounts