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Current Attempt in Progress The trial balance before adjustment of Indigo Inc. shows the following balances. Dr. Cr. Accounts Receivable $72,000 Allowance for Doubtful Accounts 1,400 Sales Revenue (all on credit) $544,000 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 $1,360 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) (b)