Suzuki Supply reports the following amounts at the end of 2018 (before adjustment).

Credit Sales for 2018	$258,000
Accounts Receivable, December 31, 2018	53,000
Allowance for Uncollectible Accounts, December 31, 2018	1,200	(debit)

1. Record the adjustment for uncollectible accounts using the percentage-of-receivables method. Suzuki estimates 11% of receivables will not be collected.

2. Record the adjustment for uncollectible accounts using the percentage-of-credit-sales method. Suzuki estimates 1% of credit sales will not be collected.