Current Attempt in Progress Whispering SA reports the following financial information before adjustments. Prepare the journal entry to record bad debt expense assuming Whispering estimates bad debts at (a) 5% of accounts receivable assuming Allowance for Doubtful Accounts has the balance given in the problem data, and (b) 5% of accounts receivable assuming Allowance for Doubtful Accounts has a 1,380 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.)