ADF Manufacturing was formed in 2015 with the merger of Miller Foods Corporation and Rogala Foods Incorporated. The company reported the following rounded amounts for the year ended December 29, 2018 (all amounts in millions): Required: 1. Assume ADF uses 3/4 of 1 percent of sales to estimate its Bad Debt Expense for the year. Prepare the adjusting journal entry required for the year, assuming no Bad Debt Expense has been recorded yet. 2. Assume instead ADF uses the aging of accounts receivable method and estimates that $79 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, for recording Bad Debt Expense. 3. Assume instead ADF's uses the aging of accounts recelvable method and estimates that $79 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, for recording Bad Debt Expense assuming ADF's unadjusted balance in Allowance for Doubtful Accounts at December 29, 2018, was a debit balance of $40. 4. If one of ADF's customers declared bankruptcy, what journal entry would be used to write off its $10 balance