At the end of each year, Dutch Supply Co. uses the simplified balance sheet approach (i.e., percentage of accounts receivable) to estimate bad debts. On December 31, 2020, it has outstanding accounts receivable of $149,000 and estimates that 3.5% will be uncollectible. Required: a. Give the entry to record bad debt expense for 2020 under the assumption that the Allowance for Doubtful Accounts has a $1,830 debit balance before the adjustment. View transaction list Journal entry worksheet Record the entry for estimated bad debts. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2020 b. Give the entry under the assumption that the Allowance for Doubtful Accounts has a $1,830 credit balance before the adjustment. View transaction list Journal entry worksheet Record the entry for estimated bad debts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2020 Record entry Clear entry View general journal