The following information is provided:

$\backslash$table$[[$Unadjusted balance in Allowance for Doubtful Accounts,$$1,200,($debit$)],[$Accounts Receivable, December $31,255,500],[$Sales$,859,500]]$

Required:

a$.$ Prepare the adjusting entry if bad debts are estimated to be $1\mathrm{.}4\%$ of net sales.

b$.$ Compute the amount of the adjusting entry if bad debt is estimated to be $3\%$ of ending accounts receivable.