5. Ahmed SA reports the following financial information before adjustments. Dr. Cr. 100,000 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (all on credit) 2,000 900,000 Sales Returns and Allowances 50,000 Instructions: Prepare the journal entry to record Bad Debt Expense assuming Ahmed estimates bad debts at (a) 1% of net sales and (b) 5% of accounts receivable