I need only accurate answer. I got the wrong answer the last time I posted it.

On December 31 of the current year, a Company reported in the unadjusted trial balance the followings: an advance from the customer in amount of $80,000, received on November 15. The services have been rendered for full amount; - on December 01 prepaid three months' rent in amount of $7,800 per month; total sales for the current year of $980,000, which included $150,000 in cash sales; - accounts receivable balance at December 31 of the current year $390,000; bad debts written off during the current year $4,800; - credit balance in allowance for doubtful accounts account at January 01 of the current year $3,300. Required Prepare any adjusting entries required, including the bad debts expense for the current year, assuming the Company estimates bad debts will be: a) About 1.5% of credit sales b) About 5% of accounts receivable