Current Attempt in Progress Riverbed Company reports the following financial information before adjustments. Dr. Cr. $154,900 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (all on credit) Sales Returns and Allowances $3,440 805,100 52,370 Prepare the journal entry to record bad debt expense assuming Riverbed Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,580 debit balance. (If no entry is required, select "No Entry" for the account titles and enter Ofor 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)