A trial balance before adjustment included the following: Debit CreditAccounts receivable $128,000 Allowance for doubtful accounts 670Sales $342,000Sales returns and allowances 8,200 Give journal entries assuming that the estimate of uncollectibles is determined by taking(Credit account titles are automatically indented when the amount is entered.)(1) 6% of gross accounts receivable(2) 1% of net sales.