At December $31,$ a company reports the following results for its calendar year.Credit salesCash sales$ $2,879,000$$ $1,395,560$Also, its unadjusted trial balance includes the following items.Accounts receivableAllowance for doubtful accounts$ $872,337$ debit$ $23,370$ credit

Required:a$.$ Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be $2\%$ of credit sales.b$.$ Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be $1\%$ of total sales.c$.$ Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be $5\%$ of year$-$end accounts receivable.