The trial balance before adjustment of Riverbed Inc. shows the following balances. Dr. Cr. Accounts Receivable $102,600 Allowance for Doubtful Accounts 1,995 Sales Revenue (all on credit) $775,200 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 $1,905 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 Allowance for Doubtful Accounts No. Account Titles and Explanation (a) Bad Debt Expense Allowance for Doubtful Accounts (b) Bad Debt Expense Allowance for Doubtful Accounts Debit Credit