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

Cash sales $ 918,000 Credit sales 318,000

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

Accounts receivable $ 143,000 debit Allowance for doubtful accounts 6,800 debit

Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 5% of credit sales, (b) 3% of total sales and (c) 8% of year-end accounts receivable."