Current Attempt in Progress

Oriole Company reports the following financial information before adjustments.

$\backslash$table$[[,$Dr$.,$Cr$.],[$Accounts Receivable,$$136,200,],[$Allowance for Doubtful Accounts,$$3,670,],[$Sales Revenue $($all on credit$),813,600,],[$Sales Returns and Allowances,$54,790,]]$

Prepare the journal entry to record bad debt expense assuming Oriole Company estimates bad debts at $($a$)4\%$ of accounts receivable and $($b$)4\%$ of accounts receivable but Allowance for Doubtful Accounts had a $$1,360$ 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. List all debit entries before credit entries.$)$