Roberts Company had credit sales of $180,000 during 2012. The balance in Allowance for Doubtful Accounts is a $970 debit balance. Journalize the Bad Debts Expense for December 31 using each of the following methods: a. Bad Debts Expense is estimated at 1.0% of credit sales. b. The aging of Accounts Receivable indicates that $2,300 will be required in the Allowance account to cover Bad Debts Expense.