At december 31, folgeys coffee company reports the following results for its calendar year. cash sales $ 914,000 credit sales 314,000 its year-end unadjusted trial balance includes the following items. accounts receivable $ 139,000 debit allowance for doubtful accounts 6,400 debit prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (a) 5% of credit sales, (b) 3% of total sales and (c) 8% of year-end accounts receivable.