I need help with Part B. Please

The trial balance before adjustment of Risen Company reports the folowing balances: 5500,000 Accounts receivable Allowance for doubtful accounts Sales (all on credit) 22,500 995,000 Requirements: (a) Prepare the journal entry for estimated bad debts assuming that doubtful accounts are estimated to be 5% of gross accounts receivable. SOO Allausone (b) Prepare the lournal entry for estimated bad debts assuming that doubtful accounts are estimated to be 6% of net sales