Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 4% of total sales. Note: Enter debits before credits. At December 31, Folgeys Coffee Company reports the following results for 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) 6% of credit sales, (2) 4% of total sales and (3) 9% of year-end accounts receivable. Journal entry worksheet 23 Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 9% of year-end accounts receivable. Note: Enter debits before credits. Journal entry worksheet Record Bad Debts Expense assuming uncollectibles are estimated to be 6% of credit sales. Note: Enter debits before credits