Kingbird Merchandising uses an aging schedule to determine its estimated uncollectible accounts at year end. The percentage estimates of bad debts are as follows: Using the information above for Kingbird Merchandising, prepare the adjusting entry to record bad debt expense for each of the following independent situations: (a) The Allowance for Doubtful Accounts has an unadjusted $1,590 debit balance and the company uses the aging schedule to determine estimated uncollectible accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry. Round answers to 2 decimal places, e.g. 52.76 .)