At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $ 910,000 310,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $ 135,000 debit 6,000 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 5% of credit sales, (b) 3% of total sales and (c) 8% of year-end accounts receivable