At December $31,$ Hawke Company reports the following results for its calendar year.

In addition, its unadjusted trial balance includes the following items.

Accounts receivable

Allowance for doubtful accounts

$$1,270,100$ debit

$$16,580$ debit

Required:

$.$ Prepare the adjusting entry to record bad debts under each separate assumption.

a$.$ Bad debts are estimated to be $1\mathrm{.}5\%$ of credit sales.

b$.$ Bad debts are estimated to be $1\%$ of total sales.

c$.$ An aging analysis estimates that $5\%$ of year$-$end accounts receivable are uncollectible.

Adjusting entries $($all dated December $31).$ Assistance on how to calculate the aging analysis estimate of $5\%$ year end accts receivable of uncollectable please $($part c$)$