At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales Credit sales $913,000 313,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts $138,eee debit 6,300 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 View transaction list Journal entry worksheet 1 2 3