So I am doing a journal entry worksheet and I'm having issue with the 3 entries that I need. below is a picture of the problem

Required information [The following information applies to the questions displayed below.] At December 31, Hawke Company reports the following results for its calendar year. Cash sales $1, 219, 730 Credit sales $2, 893, 000 In addition, its unadjusted trial balance includes the following items. Accounts receivable $876,579 debit Allowance for doubtful accounts $ 27, 110 debit Required: 1. Prepare the adjusting entry to record bad debts under each separate assumption. a. Bad debts are estimated to be 4% of credit sales. b. Bad debts are estimated to be 3% of total sales. c. An aging analysis estimates that 7% of year-end accounts receivable are uncollectible. Adjusting entries (all dated December 31). (Do not round intermediate calculations.)