At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales: Credit sales $ 913,000 313,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts. $ 138,000 debit 6,300 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 4% of credit sales, (2) 2% of total sales and (3) 7% of year-end accounts receivable. View transaction list Journal entry worksheet < 1 2 3 Record Bad Debts Expense assuming uncollectibles are estimated to be 4% of credit sales. Note: Enter debits before credits. Date General Inuirnal