b) If Allowance for Doubtful Accounts has a credit balance of AED 1600 in the trial balance, journalize the adjusting entry at 31st December, 2018, assuming doubtful debts are expected to be: (i) 1% of net sales, and (ii) 10% of accounts receivable. Journalize the above adjusting entries to record the estimate of uncollectible accounts showing clearly your calculations.