<SYSTEM_TASK:>
Solve the following problem using Python, implementing the functions described below, one line at a time
<END_TASK>
<USER_TASK:>
Description:
 def _process_parse_dates_argument(parse_dates):
 """Process parse_dates argument for read_sql functions"""

    # handle non-list entries for parse_dates gracefully
    if parse_dates is True or parse_dates is None or parse_dates is False:
        parse_dates = []

    elif not hasattr(parse_dates, '__iter__'):
        parse_dates = [parse_dates]
    return parse_dates