The ledger of Queens Company at the end of the current year shows Accounts Receivable $$100,000,$ Sales Revenue $$820,000,$ and Sales Returns and Allowances $$20,000.$

a$)$ If Allowance for Doubtful Accounts has a credit balance of $$3,000$ in the trial balance, journalize the adjusting entry on December $31,$ assuming bad debts are expected to be $(1)1\%$ of net sales, and $(2)10\%$ of accounts receivable.

b$)$ If Allowance for Doubtful Accounts has a debit balance of $$1,000$ in the trial balance, journalize the adjusting entry on December $31,$ assuming bad debts are expected to be $(1)1\mathrm{.}25\%$ of net sales and $(2)5\%$ of accounts receivable.