Allowance calculations 10 pts. Each The trial balance before adjustment of Risen Company reports the following balances: YOU MUST SHOW YOUR WORK. Instructions (a) Prepare the entry for estimated bad debts assuming that doubtful accounts are estimated to be $18,000 at the end of the year, after analysis by the owner and management. of gross accounts receivable. (b) Assume that all the information above is the same, except that the company prefers to estimate bad debt expense as 1.5\% of Sales. Prepare the entry