The trial balance before adjustment of Risen Company reports the following balances: Dr. Accounts receivable Allowance for doubtful accounts Sales (all on credit) Sales returns and allowances $255,000 $2,840 600,000 77,000 Prepare the entry for estimated bad debts assuming that doubtful accounts are estimated to be 10% of gross accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Assume that all the information above is the same, except that the Allowance for Doubtful Accounts has a debit balance of $2,840 instead of a credit balance. Prepare the journal entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit