At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $ 917,000 317,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $142,000 debit 6,700 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 4% of credit sales, (2) 2% of total sales and (3) 7% of year-end accounts receivable. View transaction list Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 4% of credit sales. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 2% of total sales. Note: Enter debits before credits. eral Journal Debit Credit Transaction 2. Record entry Clear entry View general journal Journal entry worksheet A B > Record Bad Debts Expense assuming uncollectibles are estimated to be 7% of year-end accounts receivable. Note: Enter debits before credits. General Journal Debit Credit Transaction 3 Record entry Clear entry View general journal