Rogala Foods Inc. was formed in 2015 with the merger of Grouch Mayer and Tashamo Corporation. The company reported the following rounded amounts for the year ended January 3, 2016 (all amounts in millions): Credits 125 points Debit 31,110 Accounts Receivable Allowance for Doubtful counts Sales (asse all on credit) 18,200 Required: 1. Assume Rogala uses 3/4 of 1 percent of sales to estimate its Bad Debt Expense for the year. Prepare the adjusting journal entry required for the year, assuming no Bad Debt Expense has been recorded yet. 2. Assume instead Rogala uses the aging of accounts receivable method and estimates that $70 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at January 3, 2016, for recording Bad Debt Expense. 3. Assume Instead that Rogala's uses the aging of accounts receivable method and estimates that 570 of its Accounts Receivable will be uncollectible. Prepare the year-end adjusting journal entry for recording Bad Debt Expense assuming Rogala's unadjusted balance in Allowance for Doubtful Accounts at January 3, 2016 was a debit balance of $31. 4. If one of Rogala's customers declared bankruptcy, what journal entry would be used to write off its $10 balance? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4