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

		Dr.		Cr.
Accounts Receivable		$79,200
Allowance for Doubtful Accounts		1,540
Sales Revenue (all on credit)				$598,400

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 $1,460 credit balance.