Using these numbers, create a journal entry for bad debt for a new active wear company. Use Direct write off methods, allowance methods, and aging of accounts receivables, and percentage of sales methods.

Total Credit Sales for the period: $$100,000$Total Accounts Receivable at the period$-$end: $$40,000$

Estimated percentage of sales that will be uncollectible: $1\%$

Aging analysis estimate for uncollectibles: $$6,000$

Specific account deemed uncollectible: Customer X$,$ amounting to $$3,000$