The following accounts are taken from ABC Company$$s trial balance on September $1,2021$ which uses the allowance method to record its uncollectible accounts:

Prepare the journal entry required to:

$1.$ Record bad debts if they are estimated at $5\%$ of the accounts receivable.

$2.$ Record bad debts if they are estimated at $7\%$ of the sales.

$3.$ Record the write$-$off for $$1000.$