The trial balance before adjustment of larkspur inc. shows the following balances. dr. cr. accounts receivable $84,600 allowance for doubtful accounts 1,645 sales revenue (all on credit) $639,200 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. (if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. credit account titles are automatically indented when the amount is entered. do not indent manually.)