Ayayai Company reports the following financial information before adjustments. Dr. Cr. $163,400 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (all on credit) Sales Returns and Allowances $3,660 815,700 50,260 Prepare the journal entry to record bad debt expense assuming Ayayai Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,420 debit balance. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (a) (b) e Teytbookand Media