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

Cash sales	$	907,000
Credit sales		307,000

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

Accounts receivable	$	132,000	debit
Allowance for doubtful accounts		5,700	debit

Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 6% of credit sales, (b) 4% of total sales and (c) 9% of year-end accounts receivable.