Current Attempt in Progress Whispering Company reports the following financial information before adjustments. Prepare the journal entry to record bad debt expense assuming Whispering Company estimates bad debts at (a) 5% of accounts receivable and (b) 5% of accounts receivable but Allowance for Doubtful Accounts had a $1,350 debit balance. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)