At December 31, 2020, the trial balance of Sameer Limited contained the following amounts before adjustment. PL Debit Credit Accounts Receivable KD 560,000 210,000 Notes Receivable (Short Term) Allowance for Doubtful Accounts 6,000 Sales Revenue 900,000 Instructions Prepare the adjusting entry at December 31, 2020, for bad debt expense under each of the following independent assumptions: The company estimates that 15% of total receivables will be uncollectible Date Accounts Dec. 31 Debit Croche . The company estimates that 4% of sales will be uncollectible. Date Accounts Debit Credit Dec. 31