Dr. Question 3 Gabriel reports the following financial information before adjustments. Cr. Accounts Receivable $100,000 Allowance for Doubtful Accounts $ 2,000 Sales Revenue 900,000 Required: Prepare the journal entry to record bad debt expense assuming Gabriel estimates bad debts at (a) 5% of accounts receivable and (b) 5% of accounts receivable, and the Allowance for Doubtful Accounts has a $1,500 debit balance