Answer all 2 questions please

Oriole Company reports the following financial information before adjustments. Dr. Cr. Accounts Recelvable Allowance for Doubtful Accounts Sales Revenue (all on credit) Sales Returns and Allowances $168,900 $3,200 849,300 50,440 Prepare the journal entry to record bad debt expense assuming Oriole Company estimates bad debts at(a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,550 debit 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.) No. Account Titles and Explanation Debit Credit