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

		Dr.		Cr.
Accounts Receivable		$77,400
Allowance for Doubtful Accounts		1,505
Sales Revenue (all on credit)				$584,800

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 $1,700 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.)