The trial balance before adjustment of Ayayai Inc. shows the following balances Dr. @, Accounts Receivable $96,000 Allowance for Doubtful Accounts 2,340 Sales Revenue (all on credit) $589,600 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 $1,531 credit balance. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit