Current Attempt in Progress Xu Company reports the following financial information before adjustments ( in 000). Prepare the journal entry to record Bad Debt Expense assuming Xu Company estimates the necessary allowance for doubtful accounts at (a) 3% of accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (b) 3% of accounts receivable, but the Allowance for Doubtful Accounts had a 3,200 debit balance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)