the following selected amounts are reported on the year-end unadjusted trial balance report for a company that uses the percent of sales method to determine its bad debts expense. accounts receivable $ 442,000 debit net sales 2,170,000 credit all sales are made on credit. based on past experience, the company estimates 2.0% of sales to be uncollectible. what adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?