Rogala Foods, Inc. sells Oscar Mayer, Jell-O, Tassimo, and many other food brands. The company reported the Debits Credits Accounts Receivable Allowance for Doubtful Accounts Sales (assume all on credit) $ 1,210 $ 34 19,200 Required: 182. Prepare the adjusting journal entry required at December 31, 2012, for recording Bad Debt Expense. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Round your answers to the nearest whole number.) (i) Assume Rogala uses 1/2 of 1 percent of sales to estimate its Bad Debt Expense for the year (ii) Assume instead that Rogala uses the aging of accounts receivable method and estimates that $89 of its Accounts Receivable will be uncollectible