The trial balance before adjustment of Crane Inc. shows the following balances. Dr. Cr. Accounts Receivable $ 97,200 Allowance for Doubtful Accounts 1,890 Sales Revenue (all on credit) $734,400 a 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 $ 1,830 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 (a) (b)