The trial balance before adjustment of Nash Inc. shows the following balances. Dr. Cr. Accounts Receivable $100,800 Allowance for Doubtful Accounts 1,960 Sales Revenue (all on credit) $761,600 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 $1,880 credit balance. (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) (b)