The trial balance before adjustment of Marigold Inc. shows the following balances. Cr. Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (all on credit) Dr. $77,400 1,505 $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 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