The adjusted trial balance before adjustment of Oriole Inc. shows the following balances.

$\backslash$table$[[,$Dr$.,$Cr$.],[$Accounts Receivable,$$106,200,],[$Allowance for Doubtful Accounts,$2,065,],[$Sales Revenue $($all on credit$),$$$802,400,]]$

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of $($a$)4\%$ of gross accounts receivable and $($b$)5\%$ of gross accounts receivable and Allowance for Doubtful Accounts has a $$1,955$ credit 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

$($a$)$

$($b$)$

Debit

Credit