() Assume Rogala uses 1/4 of 1 percent of sales to estimate its Bad Debt Expense for the year (ii) Assume instead that Rogala uses the aging of accounts receivable method and estimates that $81 of its Accounts Receivable will be uncollectible View transaction list Journal entry worksheet Record the entry for bad debt expenses under the percentage of credit sales method Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2012 () Assume Rogala uses 1/4 of 1 percent of sales to estimate its Bad Debt Expense for the year (ii) Assume instead that Rogala uses the aging of accounts receivable method and estimates that $81 of its Accounts Receivable will be uncollectible View transaction list Journal entry worksheet Record the entry for bad debt expenses under the percentage of credit sales method Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2012