Compute the uncollectible account expense, and make the appropriate journal entry, for the current year assuming the uncollectible account expense is determined as follows:

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Johnson Corporation's Unadjusted Trial Balance at year-end included the following accounts: Debit Sales (75% represent credit sales) Accounts Receivable Credit $1,152,000 $288,000 Allowance for Doubtful Accounts $2,184 Compute the uncollectible account expense, and make the appropriate journal entry, for the current year assuming the uncollectible account expense is determined as follows: a. Income statement approach, 1% of total sales. b. Income statement approach, 1.5% of credit sales. c. Balance sheet approach. The estimate based on an aging of accounts receivable is that an allowance of $12,000 would be appropriate