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 (a) 4% of grcss accounts receivable and (b) 5% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,385 credit balance. (If no entry Is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount titles are automatically indented when the amount is entered. Do not indent manually, List all debit entries before credit entries)