Exercise 7-9 The trial balance before adjustment of Marin Inc. shows the following balances. Dr. Cr. Accounts Receivable $95,500 Allowance for Doubtful Accounts 2,310 Sales Revenue (all on credit) $739,900 Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 5% of gross accounts receivable and (b) 6% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,858 credit balance. (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)