At December 31, 2017, Hawke Company reports the following results for its calendar year.

Cash sales ............................ $900,000
Credit sales ............................. 300,000

Its year-end unadjusted trial balance includes the following items.

Accounts receivable .......................................... $125,000 debit
Allowance for doubtful accounts ........................... 5,000 debit

a. Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be 3% of credit sales.
b. Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be 1% of total sales.
c. Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be 6% of year-end accounts receivable.