Whispering Company reports the following financial information before adjustments. Dr. $155,400 Accounts Receivable Allowance for Doubtful Accounts $3,890 800,700 Sales Revenue (all on credit) Sales Returns and Allowances 50,330 Prepare the journal entry to record bad debt expense assuming Whispering Company estimates bad debts at(a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,470 debit 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