only b part is needed asap

Sunland Corp.'s unadjusted trial balance includes the following: Your answer has been saved. See score details after the due date. Prepare an adjusting entry assuming that the estimate of uncollectible accounts is determined by using 4% of gross accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent mantly. If no entry is requi select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Prepare an adjusting entry assuming that the estimate of uncollectible accounts is determined by using 2.0% of net sales. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)