The trial balance before adjustment of Sarasota Inc. shows the following balances. Dr. Cr. Accounts Receivable $95,400 Allowance for Doubtful Accounts 1,855 Sales Revenue (all on credit) $720,800 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 $1,805 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 (a) Bad Debt Expense Allowance for Doubtful Accounts (b) Bad Debt Expense Allowance for Doubtful Accounts Debit 5671 Credit 5671