Cash sales	$	2,117,130
Credit sales		3,326,000

Accounts receivable	$	1,007,778	debit
Allowance for doubtful accounts		25,330	debi

Prepare the adjusting entry for this company to recognize bad debts under each of the following independent assumptions.

a.	Bad debts are estimated to be 4% of credit sales.
b.	Bad debts are estimated to be 3% of total sales.
c.	An aging analysis estimates that 7% of year-end accounts receivable are uncollectible.