At December 31,Yarrow Company Reports the Following Results for Its

At December 31,Yarrow Company reports the following results for its calendar year from the adjusted trial balance.
$$\begin{array} { | l | r | } \hline \text { Credit sales } & \$ 2,300,000 \\\hline\text { Cash sales } & 1,050,000 \\\hline \text { Accounts Receivable } & 295,000 \\\hline \text { Allowance for doubtful accounts (credit balance) } & 750 \\\hline\end{array}$$

a.Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be 1.1% of credit sales.
b.Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be .8% of total sales.
c.Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be 7.0% of year-end accounts receivable.