Question 9 (6 points) On December 31, 2021 Mint Company's records showed the following results for the year: : Cash Sales $ 210,000 Credit Sales $ 970,000 In addition, the unadjusted trial balance included the following items: Accounts Receivable Allowance for Doubtful Accounts $ 469,000 debit $1,605 debit Required: Record the year end adjusting entry for each of the following unrelated situations: a 2.5% of credit sales are estimated to become bad debts. (3 marks) b. 4.0% of accounts receivable are estimated to be uncollectible. (3 marks) Format B I GENERAL JOURNAL ACCOUNT TITLES DEBIT CREDIT