Teal SA reports the following financial information before adjustments. Dr. Cr. Accounts Receivable 134,200 Allowance for Doubtful Accounts 2,550 Sales Revenue 817,200 Prepare the journal entry to record bad debt expense assuming Teal estimates bad debts at (a) 5% of accounts receivable assuming Allowance for Doubtful Accounts has the balance given in the problem data, and (b) 5% of accounts receivable assuming Allowance for Doubtful Accounts has a 1.350 debit balance. (If no entry is required, select "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.) No. Account Titles and Explanation Debit Credit (a) Bad Debt Expense Allowance for Doubtful Accounts (b) Bad Debt Expense Allowance for Doubtful Accounts