At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $ 901,000 301,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $126,000 debit 5,100 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 4% of credit sales, (b) 2% of total sales and (c) 7% of year-end accounts receivable