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

Cash sales	$ 80,000
Credit sales	$ 200,000

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

Accounts receivable	$ 108,000	debit
Allowance for doubtful accounts	$ 1,100	debit

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

2. Bad debts are estimated to be 3% of credit sales.
4. Bad debts are estimated to be 2% of total sales.
6. An aging analysis estimates that 5% of year-end accounts receivable are uncollectible.

Adjusting entries (all dated December 31).