The adjusted trial balance before adjustment of Nash Inc: shows the following balances. Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (o) 4% of gross accounts receivable and (b) 5% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,385 credit balance. (If no enitry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account tities are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries)