The trial balance before adjustment of Kingbird Inc shows the following balances. Glve the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of accounts receivable assuming Allowance for Doubtful Accounts has the balance given in the problem data, and (b) 5% of accounts recelvable assuming Allowance for Doubtful Accounts has a $1,390 credit balance. (tf no entry is required, select "No Entry "for the occount titles and enter Ofor the amounts. Credit occount titles ore automatically indented when the omount is entered. Do not indent. manualing No. Account Titles and Explanation Debit Credit (a) (b)