Bramble 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 Bramble 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.) No. Account Titles and Explanation Debit Credit (a) (b) 210