Rogala Foods, Inc. sells Oscar Mayer, Jell-O, Tassimo, and many other food brands. The company reported the following rounded amounts as of December 29, 2012 (all amounts in millions):

1.Record the entry for bad debt expenses under the percentage of credit sales method.

2.Record the entry for bad debt expenses under the aging of accounts receivable method.

3. Record the adjusting entry for bad debts as of December 31, 2012 using the aging of accounts receivable method.