The trial balance before adjustment of Coronado Inc. shows the following balances. Dr. Cr. Accounts Receivable $104,400 Allowance for Doubtful Accounts 2,030 Sales Revenue (all on credit) $788,800 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 $1,700 credit balance.