Carla Company reports the following financial information before adjustments.

		Dr.			Cr.
Accounts Receivable		$150,000
Allowance for Doubtful Accounts					$2,650
Sales Revenue (all on credit)					821,100
Sales Returns and Allowances		50,660

Prepare the journal entry to record bad debt expense assuming Carla Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,570 debit balance. (If no entry is required, select "No Entry" for the account titles and enter 0 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)