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

Cash sales	$	919,000
Credit sales		319,000

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

Accounts receivable	$	144,000	debit
Allowance for doubtful accounts		6,900	debit

Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 6% of credit sales, (2) 4% of total sales and (3) 9% of year-end accounts receivable.