The following information was abstracted from the records of Hooper Corporation:

Accts Rec - 590,000

allowance for doubtful accts before adjustment december 31, 2008 - 18,000 (dr)

sales 2008 - 2,180,000

sales discounts 2008 - 18,000

sales returns 2008 - 27,000

prepare the adjusting entries for doubtful accounts expense under each of the following assumptions:

1. 3 percent of outstanding accounts receivable are uncollectible

2. 1.5 percent of 2008 net sales are uncollectible

3. an aging schedule of accounts shows that 21,400 of the accouts are uncollectible