The trial balance before adjustment of Estefan Inc shows the following balances

Accounts receivable $80,000

Allowance for doubtful accounts $1,750

Sales revenue (net, Allen credit). $580,000

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% gross accounts receivable and (b) 5% of gross accounts receivables and allowance for doubtful accounts has a $1,700 credit balance