Need accounting help with journal entries and gross accounts

A trial balance before adjustment included the following:

 
Debit
CreditAccounts receivable $156,000 Allowance for doubtful accounts  1,160Sales  $444,000Sales returns and allowances 8,200 

Give journal entries assuming that the estimate of uncollectibles is determined by taking

(1) 6% of gross accounts receivable (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

(2) 2% of net sales. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)