The trial balance before adjustment of Coronado Company reports the following balances: Dr. Cr. Accounts receivable $243,000 Allowance for doubtful accounts $2,810 Sales (all on credit) 1,000,000 Sales returns and allowances 49,000 (a) Prepare the entry for estimated bad debts assuming that doubtful accounts are estimated to be 5% of gross accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit