Cash sales Credit sales $916, 000 316, 000 Its year-end unadjusted trial balance includes the following items Account s receivable Allowance for doubtful accounts $141, 000 debit 6, 600 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 3% of credit sales, (b) 1% of total sales and (c) 6% of year-end accounts receivable View transaction list Journal entry worksheet 2 Record Bad Debts Expense assuming uncollectibles are estimated to be 3% of credit sales Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal