Current Attempt in Progress Your answer is partially correct. The trial balance before adjustment of Blue Inc. shows the following balances. Dr. Cr. Accounts Receivable $108,000 Allowance for Doubtful Accounts 2,100 Sales Revenue (all on credit) $816,000 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 $1.980 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.) No. Account Titles and Explanation Debit Credit (a) Accounts Receivable 2100 Allowance for Doubtful Accounts 2100 (b) Cash 2100 Allowance for Doubtful Accounts 2100