Sheffield Company reports the following financial information before adjustments.

Prepare the journal entry to record bad debt expense assuming Sheffield Company estimates bad debts at $($a$)4\%$ of accounts

receivable and $($b$)4\%$ of accounts receivable but Allowance for Doubtful Accounts had a $$1,570$ 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. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

Bad Debt Expense

Allowance for Doubtful Accounts

$($b$)$ Bad Debt Expense

Allowance for Doubtful Accounts