At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $ 911,000 311,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $ 136,000 debit 6,100 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.