At December 31, Folgeys Coffee Company reports the following results for its calendar year. Cash sales $ 919,000 Credit sales 319,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable $ 144,000 debit Allowance for doubtful accounts 6,900 debit Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be (1) 6% of credit sales, (2) 4% of total sales and (3) 9% of year-end accounts receivable.