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

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 $$1,955$ 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.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$