Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 3% of total sales. Note: Enter debits before credits. At December 31 , rolgeys Coftee Company reports the tollowing results tor its calendar year. Its year-end unadjusted trial balance includes the following items. Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be ( 1 5% of credit sales, (2) 3% of total sales and (3) 8% of year-end accounts receivable. Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 5% of credit sales. Note: Enter debits before credits. Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 8% of year-end accounts receivable. Note: Enter debits before credits