At December 31, Folgeys Coffee Company reports the following results for its calendar year Cash sales Credit sales $984,000 304,860 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $129, eee debit 5,400 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