How do you get Less: Allowance for doubtful accounts ??

Required: 1. Prepare the adjusting entry for this company to recognize bad debts under each of the following independent assumptions a. b. C. Bad debts are estimated to be 3% of credit sales Bad debts are estimated to be 2% of total sales An aging analysis estimates that 6% of year-end accounts receivable are uncollectible Adjusting entries (all dated December 31, 2017) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit Bad debts expensee 116,880 Allowance for doubtful accounts 116,880 2 Bad debts expense 121,894 Allowance for doubtful accounts 121,894 C. Bad debts expense 100,789 Allowance for doubtful accounts 100,789