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

Accounts ReceivableDr. $96,400

Allowance for Doubtful AccountsCr. $1,090

Sales RevenueCr. $612,900

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 the Allowance for Doubtful Accounts has a $1,797 Debit Balance before adjustment.