On December 31, 2017, Jackson corporation unadjusted trial balance included the following items: Debit Credit 185,000 Cash sales Credit sales 498,000 Accounts receivable 158,000 Allowance for doubtful accounts 800 Required: Prepare the adjusting entry on the books of garret corporations to estimate uncollectible accounts under each of the following independent assumptions A. Bad debt expense accounts are estimated to be 5% of total sales B. Uncollectible accounts are estimated to be 7.5% of credit sales C. Analysis suggests that 8% of outstanding accounts receivable on December 31, 2016 will be uncollectible