Hi, I have those exercise:

Accounts Receivable - debit 80,000; Allowance for Doubtful Accounts - debit 1,750; Sales Revenue (net, all on credit) - credit 580,000.

the instruction are give an entry for estimated bad debts assuming that the allowance is to provide for doubtful acounts on the basis of (a) 4% of gross accounts receivable and (b) 5% of gross, accounts receivble and allowance fro Doubtful accounts has a $1,700 credit balance.

I do get the first part but I am not sure I understand the second part