rrent Attempt in Progress The trial balance before adjustment of Shamrock, Inc., reporting under ASPE, includes the following balances: (a1) Prepare the entry for bad debt expense for the current year assuming the allowance should be 3% of gross 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 0 for the amounts. List debit entry before credit entry.)