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The trial balance before adjustment of Sheridan Inc. shows the following balances. Cr. Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (all on credit) Dr. $97,200 1,890 $734,400 Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of gross accounts receivable and (b) 5% of gross accounts for the amounts. receivable and Allowance for Doubtful Accounts has a $1,830 credit balance. (If no entry is required, select "No Entry" for the account titles and enter Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (a) (b)