Pronghorn SA reports the following financial information before adjustments. Dr. Cr. 139.800 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue 3,160 815,500 Prepare the journal entry to record bad debt expense assuming Pronghorn estimates bad debts at (a) 4% of accounts receivable assuming Allowance for Doubtful Accounts has the balance given in the problem data, and (b) 4% of accounts receivable assuming Allowance for Doubtful Accounts has a 1.450 debit balance. (If no entry is required, select "No Entry for the account titles and entero for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (a) (b)