At December 31, Folgeys Coffee Company reports the following results for its calendar year Cash sales Credit sales $919,000 319,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $144, 000 debit 6,900 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 6% of credit sales, (b) 4% of total sales and (c) 9% of year-end accounts receivable