At December 31, Hawke Company reports the following results for its calendar year. Cash sales Credit sales 51,451,966 52,863,000 In addition, its unadjusted trial balance includes the following items. Accounts receivable Allowance for doubtful accounts 5867, 469 debit $ 17,640 debit Required: 1. Prepare the adjusting entry to record bad debts under each separate assumption a. Bad debts are estimated to be 2% of credit sales b. Bad debts are estimated to be 1% of total sales c. An aging analysis estimates that 5% of year-end accounts receivable are uncollectible Adjusting entries (all dated December 31). (Do not round Intermediate calculations.) O Voc 5 6 8 0 10 t u p d 8 h j c V b E