Current Attempt in Progress Swifty Co. uses the percentage-of-receivables basis to record bad debt expense and concludes that 4% of accounts receivable will become uncollectible. Accounts receivable are $417.800 at the end of the year, and the allowance for doubtful accounts has a credit balance of $2,657. (a) Frepare the adjusting journal entry to record bad debt expense for the year. (b) If the atlowance for doubtful accounts had a debit balance of $932 instead of a credit balance of $2,657, prepare the adjusting journa entry for bsc debt expense. (List oll debit entries before credit entries Credit account tities are automatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry" for the occount titles and enter of for the amounts)