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

		Dr.		Cr.
Accounts Receivable		$91,200
Allowance for Doubtful Accounts		2,320
Sales Revenue (all on credit)				$729,000

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) 1% of net sales.