Journal entry worksheet Bad debts are estimated to be 1% of total sales. Note: Enter debits before credits. In addition, its unadjusted trial balance includes the following items. Problem 7-2A (Algo) Part 1 Required: 1. Prepare the adjusting entry to record bad debts under each separate assumption. a. Bad debts are estimated to be 2% of credit sales. b. Bad debts are estimated to be 1% of total sales. c. An aging analysis estimates that 6% of year-end accounts receivable are uncollectible. Adjusting entries (all dated December 31). a. Bad debts are estimated to be 2% of credit sales. b. Bad debts are estimated to be 1% of total sales. c. An aging analysis estimates that 6% of year-end accounts receivable are uncollectibl djusting entries (all dated December 31). Journal entry worksheet Journal entry worksheet An aging analysis estimates that 6% of year-end accounts receivable are uncollectible. Note: Enter debits before credits