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

Accounts Receivable $117,000

Allowance for Doubtful Accounts 2,275

Sales Revenue (all on credit) $884,000

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 $2,135 credit balance.

a)

b)