At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $ 916,000 316,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $ 141,000 debit 6,600 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 3% of credit sales, (2) 1% of total sales and (3) 6% of year-end accounts receivable. View transaction list Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 1% of total sales. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 6% of year-end accounts receivable. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal