(Recording Bad Debts) Sandel Company reports the following financial information before adjustments.

 

Dr.

Cr.

Accounts   Receivable

$160,000  

 

Allowance   for Doubtful Accounts

 

$2,000

Sales   Revenue (all on credit)

 

800,000

Sales   Returns and Allowances

50,000

 

Instructions

Prepare the journal entry to record bad debt expense assuming Sandel Company estimates bad debts at (a) 1% of net sales and (b) 5% of accounts receivable.