At December 31, Folgeys Coffee Company reports the following results for its calendar year. 2 Cash sales Credit sales $ 920,000 320,000 sints Its year-end unadjusted trial balance includes the following items. 02:41:18 Accounts receivable Allowance for doubtful accounts $145,000 debit 7.000 debit Skipped 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