The trial balance before adjustment of Pharoah Inc. shows the following balances. Dr. Cr. Accounts Receivable $106,200 Allowance for Doubtful Accounts 2,065 Sales Revenue (all on credit) $802,400 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 $1,955 credit balance. (If no entry is required, select "No Entry" for the account titles and enter O 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 (a) Bad Debt Expense 2183 Allowance for Doubtful Accounts 2183 (b) Bad Debt Expense 3610 Allowance for Doubtful Accounts 3610