Borke Company has a credit balance of $3,000 in Allowance for Doubtful Accounts. The estimated bad debt expense under the percentage-of-sales basis is $4,100. The total estimated uncollectibles under the percentage-of-receivables basis is $5,800. Prepare the adjusting entry under each basis. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles & Explanation	Debit	Credit

(Under the percentage-of-sales basis)

Account Titles & Explanation	Debit	Credit

(Under the percentage-of-receivables basis)