Pharoah Company reports the following financial information before adjustments. Cr. Dr 78,000 Accounts receivable Allowance for doubtful accounts Sales revenue (all on credit) Sales returns and allowances 700 810,000 24.000 Prepare the journal entry to record Bad Debt Expense assuming Pharoah Company estimates the necessary allowance for doubtfu accounts at (a) 2% of accounts receivable. (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 for the amounts) Account Titles and Explanation Debit Credit (b) 2% of accounts receivable but the Allowance for Doubtful Accounts had a $3.800 debit balance. (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 for the amounts) Debit Credit Account Titles and Explanation