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Swifty Company reports the following financial information before adjustments. Prepare the journal entry to record bad debt expense ascuming Swifty Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Alowance for Doubtful Accounts had a $1,480 debit balance. (If no entry is required, select "No Entry for the occount titles and enter O for the amounts. Credit occount tities are automotically indented when the amount is entered, Do not indent manuallk. List all debit entries before credit entries.) No. Account Titles and Explanation (a) (b) Debit Credit