Chapman software recently reported the following amounts in its unadjusted trial balance at its year-end: Prepare the adjusting journal entry required for the year. (It no entry Is required (or a transaction event. select "No Journal Entry Required" in the first account field. Round your answers to a nearest whole dollar amount.) Assume Chapman uses 3/4 of 1 percent of sales to estimate its Bad Debt Expense for the year. Assume instead that Chip man uses the agog of accounts receivable method and estimates that $81 of its Accounts Receivable will be uncollectible. Assume instead that Chip man uses the aging of accounts receivable method and estimates that $81 of us Accounts Receivable will be uncollectable Prepare the year-end adjusting journal entry for recording Bad Debt Expense Also, assume Chip man's year-end unadjusted balance in Chip man's Allowance for Doubtful Accounts was a debit balance of $21. (If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field.)