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Hitachi, Ltd., reports total revenues of 10,034,305 million for its current fiscal year, and its current fiscal year-end unadjusted trial balance reports a debit balance for trade receivables (gross) of 2,992,770 million a. Prepare the adjusting entry to record its bad debts expense assuming uncollectibles are estimated to be 0.4% of total revenues and its unadjusted trial balance reports a credit balance of 10,000 million for the allowance for doubtful accounts. b. Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be 2.0% of year-end trade receivables (gross) and its unadjusted trial balance reports a credit balance of 10,000 million for the allowance for doubtful accounts. (Enter your answers in millions rounded to the nearest whole number.) View transaction list Journal entry worksheet 1 2 Prepare the adjusting entry to record its bad debts expense assuming uncollectibles are estimated to be 0.4% of total revenues and its unadjusted trial balance reports a credit balance of 10,000 million for the allowance for doubtful accounts. Note: Enter debits before credits Transaction General Journal Debit Credit Bad debts expense 40 a Allowance for doubtful accounts 40 View general journal Record entry Clear entry Journal entry worksheet 2 1 Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be 2.0% of year-end trade receivables (gross) and its unadjusted trial balance reports a credit balance of 10,000 million for the allowance for doubtful accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journal