Duncan Company reports the following financial information before adjustments. Dr. Cr. Accounts Receivable $165,200 Allowance for Doubtful Accounts $3,400 Sales Revenue (all on credit) 843,800 Sales Returns and Allowances 52,500 Prepare the journal entry to record bad debt expense assuming Duncan Company estimates bad debts at (a) 3% of net sales and (b) 4% of accounts receivable. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (b)