At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales $ 917,000 Credit sales 317,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable $ 142,000 debit Allowance for doubtful accounts 6,700 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 4% of credit sales, (2) 2% of total sales and (3) 7% of year-end accounts receivable.