The trial balance before adjustment of Marin Inc., reporting under ASPE, includes the following balances: Debit Credit Accounts receivable $104,000 Allowance for doubtful accounts 1,995 Sales revenue (all on credit) $652,000 Sales returns and allowances 28,400 Prepare the entry for bad debt expense for the current year assuming the allowance should be 4% of gross accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry isrequired,select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Account Titles and Explanation Debit