Prepare journal entries to record the estimated uncollectible accounts expense for the following independent situations.

1) The allowance for uncollectible accounts has a $700 credit balance. Net credit sales during the year are $217,000. Management estimates that 4% of net credit sales will be uncollectible.

2) The allowance for uncollectible accounts has a $600 credit balance. An aging of accounts receivable reveals that $7,300 of the receivables are estimated to be uncollectible.

3) The allowance for uncollectible accounts has a $535 debit balance. An aging of accounts receivable reveals that $5,100 of the receivables are estimated to be uncollectible.

4) The allowance for uncollectible accounts has an $800 debit balance. Net credit sales during the year are $239,000. Management estimates that 3.5% of net credit sales will be uncollectible.