The trial balance before adjustment of Pearl Inc. shows the following balances.

Dr. Cr. Accounts Receivable $85,300 Allowance for Doubtful Accounts 2,830 Sales Revenue (all on credit) $608,700

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 $1,601 credit balance