On December 31, 2021 Minu Company's records showed the following results for the year: Cash Sales Credit Sales $183,000 $ 935,000 In addition, the unadjusted trial balance included the following items: Accounts Receivable Allowance for Doubtful Accounts $435,000 debit $1,170 debit Required: Record the year end adjusting entry for each of the following unrelated situations: a. 2% of credit sales are estimated to become bad debts. (3 marks) b. 5% of accounts receivable are estimated to be uncollectible. (3 marks)