At December 31, Hawke Company reports the following results for its calendar year.

Cash sales $ 400,000

Credit sales $ 1,000,000

In addition, its unadjusted trial balance includes the following items.

Accounts receivable $ 300,000 debit

Allowance for doubtful accounts $ 3,600 debit

1. Prepare the adjusting entry to record bad debts under each separate assumption.

c. An aging analysis estimates that 6% of year-end accounts receivable are uncollectible.