At December 31, Yarrow Company reports the following results for its calendar year from the adjusted trial balance.

Credit sales	$2,600,000
Cash sales	1,150,000
Accounts Receivable	325,000
Allowance for doubtful accounts (credit balance)	1750

a. Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be 1.1% of credit sales.

b. Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be .8% of total sales.

c. Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be 7.0% of year-end accounts receivable.