Determine the amount to be added to Allowance for Doubtful Accounts in each of the following cases and indicate the ending balance in each case.

(a) Credit balance of $360 in Allowance for Doubtful Accounts just prior to adjustment. Analysis of Accounts Receivable indicates uncollectible receivables of $8,670.

Amount added: $fill in the blank 1 Ending balance: $fill in the blank 2

(b) Credit balance of $360 in Allowance for Doubtful Accounts just prior to adjustment. Uncollectible receivables are estimated at 1% of credit sales, which totaled $894,000 for the year.

Amount added: $fill in the blank 3 Ending balance: $