PEI Potato Corporation's unadjusted trial balance included the following accounts:

Accounts

Debit

Credit

Accounts Receivable

$140,000(DR)

Allowance for Doubtful Accounts

$890(CR)

Sales

$425,000(CR)

Sales Returns and Allowances

10,000(DR)

Required

adjusting journal entries assuming that the estimate of uncollectibles is determined by using

1.4% of gross accounts receivable, and

2.1.5% of net sales