Rogala Foods Incorporated was formed in 2015 with the merger of Grouch Mayor Companies and Miller Foods Corporation. The company reported the following rounded amounts for the year ended December 29, 2018 (all amounts in millions): Required: 1. Assume Rogala Foods uses 1/4 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 Foods uses the aging of accounts receivable method and estimates that $81 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, for recording Bad Debt Expense. 3. Assume instead Rogala Foods's uses the aging of accounts receivable method and estimates that $81 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, for recording Bad Debt Expense assuming Rogala Foods's unadjusted balance in Allowance for Doubtful Accounts at December 29, 2018, was a debit balance of \$21. 4. If one of Rogala Foods'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. Assume Rogala Foods uses 1/4 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. (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.) Journal entry worksheet Record the entry for bad debt expenses under the percentage of credit sales method. Note: Enter debits before credits. Assume instead Rogala Foods uses the aging of accounts receivable method and estimates that $81 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, 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.) Journal entry worksheet Record the entry for bad debt expenses under the aging of accounts receivable method. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for bad debts as of December 29, 2018 using the aging of accounts receivable method receivable method and assuming the unadjusted balance in Allowance for Doubtful Accounts at December 29, 2018, was a debit balance of $21. Note: Enter debits before credits. Journal entry worksheet Record the write-off of a certain customer account totaling $10 which is not collectible due to bankruptcy declared by the customer. Note: Enter debits before credits