a$.$ During the year $20$X$1,$ Sampson Company had net credit sales of $$1,090,000.$ Past experience shows that $0\mathrm{.}6$ percent of the firm's

net credit sales result in uncollectible accounts.

b$.$ Equipment purchased by Park Consultancy for $$28,750$ on January $2,20$X$1,$ has an estimated useful life of $9$ years and an

estimated salvage value of $$1,300.$ What adjustment for depreciation should be recorded on the firm's worksheet for the year

ended December $31,20$X$1?$

c$.$ On December $31,20$X$1,$ Giant Plumbing Supply owed wages of $$5,200$ to its factory employees, who are paid weekly.

d$.$ On December $31,20$X$1,$ Giant Plumbing Supply owed the employer's social security $(6\mathrm{.}2$ percent$)$ and Medicare $(1\mathrm{.}45$ percent$)$ taxes

on the entire $$5,200$ of accrued wages for its factory employees.

e$.$ On December $31,20$X$1,$ Giant Plumbing Supply owed federal $(0\mathrm{.}6$ percent$)$ and state $(5\mathrm{.}4$ percent$)$ unemployment taxes on the entire

$$5,200$ of accrued wages for its factory employees.

For each of the above independent situations, prepare the adjusting entries that must be made on the December $31,20$X$1,$ worksheet.

$($Round your answers to $2$ decimal places.$)$

Journal entry worksheet

Record an adjusting entry for uncollectible accounts.

Note: Enter debits before credits.