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

		Dr.		Cr.
Accounts Receivable		$83,700
Allowance for Doubtful Accounts		3,210
Sales Revenue (all on credit)				$658,500

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 5% of gross accounts receivable and (b) 6% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,676 credit balance.