Current Attempt in Progress The adjusted trial balance before adjustment of Splish Inc. shows the following balances. Dr. Cr. Accounts Receivable $113,400 Allowance for Doubtful Accounts 2,205 Sales Revenue (all on credit) $856,800 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 $2.055 credit 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. List all debit entries before credit entries.) No. Account Titles and Explanation (a) Debit Credit