$.$ On December $31,$ Hawaii Company reports the following results for its calendar year.

Credit sales $ $5,682,000$

Accounts receivable $ $1,270,000$ debit

Allowance for doubtful accounts $ $16,500$ credit

Prepare the adjusting journal entry to record bad debts under each separate assumption.

a$)$ Bad debts are estimated to be $1\mathrm{.}5\%$ of credit sales.

b$)$ An analysis estimates that $5\%$ of year$-$end accounts receivable are uncollectible.