At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $ 914,000 314,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $ 139,000 debit 6,400 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 5% of credit sales, (2) 3% of total sales and (3) 8% of year-end accounts receivable.