At December 31, Folgeys Coffee Company reports the following results for its calendar year.

Cash sales	$	908,000
Credit sales		308,000

Its year-end unadjusted trial balance includes the following items.

Accounts receivable	$	133,000	debit
Allowance for doubtful accounts		5,800	debit

Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 3% of credit sales, (b) 1% of total sales and (c) 6% of year-end accounts receivable.