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

		Dr.		Cr.
Accounts Receivable		$92,100
Allowance for Doubtful Accounts		1,910
Sales Revenue (all on credit)				$645,700

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 5% of gross accounts receivable and (b) 6% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,689 credit balance.