Pina Company reports the following financial information before adjustments Dr. Cr. Accounts Receivable $131,100 Allowance for Doubtful Accounts $2,830 815.900 Sales Revenue (all on credit) Sales Returns and Allowances 53.570 Prepare the journal entry to record bad debt expense assuming Pina Company estimates bad debts at (4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1.540 debit balance. I no entry is required, select "No Entry for the account titles and enter for the amounts Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit