At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $912,000 312,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $137,000 debit 6,200 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 3% of credit sales, (b) 1% of total sales and (c) 6% of year-end accounts receivable