The trial balance before adjustment of Monty inc. shows the following balances. Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of gros accounts receivable and (b) 5% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,955 credit balance. (If n entry is required, select "No Entry" for the account titles and enter Of for the amounts. Credit account titles are outomatically indented when th amount is entered. Do not indent manually.)