answer both please

Pina Colada Corp. uses the percentage-of-receivables basis to record bad debt expense and concludes that 3% of accounts receivable will become uncollectible. Accounts receivable are $429,000 at the end of the vear, and the allowrance for doubtful accounts has a credit balance of $3,310. Prepare the adjusting journal entry to record bad debt expense for the year. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.) eTextbook and Media List of Accounts If the allowance for doubtful accounts had a debit balance of $830 instead of a credit balance of $3,310, prepare the adjusting journal entry for bad debt expense. (Credit account tities are automatically indented when amount is entered. Do not indent manually). Current Attempt in Progress Consider these transictions: (Credit account titles are outomatically indented when amount is entered, Do not indent manually.) (a) Swifty Restaurant accepted a Visa card in payment of a $400 lunch bill. The bank charges a 2% fee. What entry should S wifty make? (b) Blue Spruce Company sold its accounts receivable of $80,000. What entry should Blue Spruce make, given a service charge of 2% on the amount of receivables sold