At December 31 , Folgeys Coffee Company reports the following results for its calendar year. Cash sales $912,000 Credit sales 312,000 Its year-end unadjusted trial balance includes the following items. Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 3% of credit sales, (2) 1% of total sales and (3) 6% of year-end accounts receivable. Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 3% of credit sales. Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 1% of total sales. Note: Enter debits before credits. Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 6% of year-end accounts receivable. Note: Enter debits before credits