help ASAP please

A trial balance before adjustment included the following: Prepare joumal entries assuming that the estimate of uncollectible is determined by taking (1) 6% of gross accounts receivable (Credit account titles are automatically indented when the amount is entered. Do not in manually.) (2) 3% of gross accounts receivable (assuming a $1,270 debit allowance account balance). (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)