At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales $ 900, 000 Credit sales 300, 000 Its year-end unadjusted trial balance includes the following Items. Accounts receivable $125,000 debit Allowance for doubtful accounts 5,000 debit 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