List of Accounts Assistance Used Accounts Payable Accounts Receivable Advertising Expense Allowance for Doubtful Accounts Allowance for Sales Returns and Allowances Bad Debt Expense Cash Cash Over and Short Discount on Notes Payable Discount on Notes Receivable Due from Factor Due to Customer Equity Investments Freight-In Freight-Out Gain on Disposal of Land Interest Expense Interest Payable The adjusted trial balance before adjustment of Windsor Inc. shows the following balances. Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of gros accounts receivable and (b) 5% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,535 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 th amount is entered. Do not indent manually. List all debit entries before credit entries.) Recourse Liability Refund Liability Sales Discounts Sales Discounts Forfeited Sales Returns and Allowances Sales Revenue Service Revenue Supplies Supplies Expenses Unearned Sales Revenue Interest Receivable Interest Revenue Inventory Land Loss on Disposal of Investment Loss on Sale of Receivables Maintenance and Repairs Expense Miscellaneous Expense No Entry Notes Payable Notes Receivable Office Expense Owner's Drawings Petty Cash Postage Expense Prepaid Postage Purchase Discounts Receivable from Factor