I want u to solve it by hand please

Intermediate accounting chapter 7 2nd edition

E7-9 (Computing Bad Debts and Preparing Journal Entries) The trial balance before adfjustment of Estefan Inc. shows the following balances. Cr. Accounts Receivable Allowance for Doubtful Accounts Sales Revenue (net, all on credit) Dr 80,000 1,750 $580,000 Instructions Give the entry for estimated bad debts assuming that the allowance is to provide for doubtiul accounts on the basis of (a) 4% of gross accounts receivable and (b) 1% of net sales