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A trial balance before adjustment included the following: Debit Credit Accounts receivable $140,000 Allowance for doubtful accounts 730 Sales $610,000 Sales returns and allowances 8,000 Required: Give journal entries assuming that the estimate of uncollectible accounts is determined by taking (1) 5% of gross accounts receivable (2) 3% of gross accounts receivable and assume a $730 debit allowance account balance instead of a credit balance of $730.. (3) Give the journal entry assuming that Customer Q's account amounting to $250 was written off as uncollectible