Ahmed SA reports the following financial information before adjustments. Dr. Cr. Accounts Receivable 100,000 Allowance for Doubtful Accounts 2,000 Sales Revenue (all on credit) 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.