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A trial balarnce before adjustment included the folowing Debit $164,000 Credit Accounts receivable Allowance for doubtful accounts Sales Sales returns and allowances 1,500 $638,000 9,400 Give journal entries assuming that the estimate of uncollectibles is determined by taking (1 9% of gross accounts receivable cred ccount titles are automatically inde red when the amount is entered De nor indenra Account Titles and Explanation Debit Credit u nt titles are to nati aar i ds 2 4% gros accounts receivable and assume a $1,500 debit allowance account balance. (credita entered. Do not Indent manualy) Credit Account Titles and Explanation Click if you would like to Show Work for this question n Sbn