The adjusted trial balance before adjustment of Skysong Inc. shows the following balancek. 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 Alowance for Doubtful Accounts has a $1,485 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.)