Current Attempt in Progress Wildhorse Company reports the following financial information before adjustments. Dr. Cr. Accounts Receivable $147,300 Allowance for Doubtful Accounts $3,380 Sales Revenue (all on credit) 809,000 Sales Returns and Allowances 50.910 Prepare the journal entry to record bad debt expense assuming Wildhorse Company estimates bad debts at (a) 5% of accounts receivable and (b) 5% of accounts receivable but Allowance for Doubtful Accounts had 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. List all debit entries before credit entries.) No. Account Titles and Explanation (a) Debit Credit