At December 31, Folgeys Coffee Company reports the following results for its calendar year. $916,000 Cash sales Credit sales 316,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable $141,000 debit Allowance for doubtful accounts 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 A B > Record Bad Debts Expense assuming uncollectibles are estimated to be 3% of credit sales. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry View general journal Clear entry