At December 31, Hawke Company reports the following results for its calendar year Cash sales Credit sales $1,682,950 $3,579,000 In addition, its unadjusted trial balance includes the following items Accounts receivable Allowance for doubtful accounts $1,084,437 debit $ 23,190 debit Required: 1. Prepare the adjusting entry to record bad debts under each separate assumption a. Bad debts are estimated to be 3% of credit sales. b. Bad debts are estimated to be 2% of total sales, c. An aging analysis estimates that 6% of year-end accounts receivable are uncollectible Adjusting entries (all dated December 31). (Do not round intermediate calculations.)