Johnson Corporation unadjusted trial balance at year-end includes the following accounts. Compute the uncollectible account expense, and make the appropriate journal entry for the current year assuming the uncollectible account expense is determined as follows: Sales (75% represent credit sales) credit 1,152,000, accounts receivable debit 288,000, allowance for doubtful accounts credit 2,184. A. Income statement approach 1% of total sales. B. Income statement approach 1.5% of credit sales. C. Balance sheet approach the estimate based on aging of accounts receivable is that an allowance of 12,000 would be appropriate.