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Exercise 8-10 Estimating bad debt expense-percentage of sales LO3 CHECK FIGURE: d. Accounts receivable (net) =$232,700 Selected unadjusted account balances at December 31, 2017, are shown below for Demron Servicing. Required a. Demron estimates that 1.5% of net credit sales will prove to be uncollectible. Prepare the adjusting entry required on December 31,2017 , to estimate uncollectible receivables. b. During 2018, credit sales were $620,000 (cost of sales $406,500 ); sales discounts of $12,000 were taken when accounts receivable of $440,000 were collected; and accounts written off during the year totalled $10,000. Prepare the entries for these transactions. c. Record the adjusting entry required on December 31,2018 , to estimate uncollectible receivables, assuming it is based on 1.5% of net credit sales. d. Show how accounts receivable would appear on the December 31,2018 , balance sheet