Bonita Company reports the following financial information before adjustments. Dr. Cr. Accounts Receivable $131,100 Allowance for Doubtful Accounts $2,830 Sales Revenue (all on credit) 815,900 Sales Returns and Allowances 53,570 Prepare the journal entry to record bad debt expense assuming Bonita Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,540 debit balance. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit (a) (b) SUPPORT