Linden Corp.’s unadjusted December 31, 2020 trial balance includes the following balances: Dr. Cr. Accounts receivable .................................................................. $180,000 Allowance for doubtful accounts .............................................. 5,000 Sales (all on credit) .................................................................... 920,000 Sales returns and allowances.................................................... 20,000 Instructions: a) Prepare the adjusting entry to bring the Allowance of Doubtful accounts to its proper balance at year end assuming that doubtful accounts are estimated to be 5% of gross accounts receivable. b) Independent of (a) above, what would have been the balance in the Allowance for Doubtful accounts had the company estimated bad debts expense to be 2% of net sales. c) What would cause the allowance for doubtful accounts to have a debit balance?