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

		Dr.		Cr.
Accounts Receivable		$80,700
Allowance for Doubtful Accounts		3,070
Sales Revenue (all on credit)				$593,400

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 $1,609 credit balance.