Cesar 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 Cesar 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.