At December 31 Folgeys Coffee Company reports the following results for its calendar year. 900,000 Cash sales Credit sales 309,000 Its year-end unadjusted trial balance includes the following items. unts receivable $134,000 debit 5,900 debit Allowance for doubtful accounts Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 4% of credit sales, (b) 2% of total sales and (c) 7% of year-end accounts receivable. view transaction list view general journal Journal Entry Worksheet Record Bad Debts Ex pense assuming uncollectibles are estimated to be 4% of credit sales. General Journal Debit Credit Date Dec 31 Enter debits before credits done clear entry record entry