Accounts Receivable

$$111,600$

Allowance for Doubtful Accounts

$2,170$

Sales Revenue $($all on credit$)$

$$843,200$

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of $($a$)4\%$ of gross accounts receivable and $($b$)5\%$ of gross accounts receivable and Allowance for Doubtful Accounts has a $$2,035$ credit balance. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$