At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales $ 911,000 Credit sales 311,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable $ 136,000 debit Allowance for doubtful accounts 6,100 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.

Journal entry worksheet

• Record Bad Debts Expense assuming uncollectibles are estimated to be 6% of credit sales.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a.