Riverbed Company reports the following financial information before adjustments.

		Dr.			Cr.
Accounts Receivable		$148,800
Allowance for Doubtful Accounts					$2,190
Sales Revenue (all on credit)					810,900
Sales Returns and Allowances		52,940

Prepare the journal entry to record bad debt expense assuming Riverbed Company estimates bad debts at (a) 5% of accounts receivable and (b) 5% of accounts receivable but Allowance for Doubtful Accounts had a $1,390 debit 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 the amount is entered. Do not indent manually.)

a) bad debt expense __________ Blank

Allowance for Doubtful Accounts Blank ______________

b) bad debt expense __________ Blank

Allowance for Doubtful Accounts Blank ______________