Shamrock Company reports the following financial information before adjustments. Prepare the journal entry to record bad debt expense assuming Shamrock Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,490 debit balance. (If no entry is required. seiect "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered, Do not indent manually.)