The trial balance before adjustment of Marigold Inc. shows the following balances.
| Dr. | 
Cr. | 
| Accounts Receivable | 
$96,700 | 
| Allowance for Doubtful Accounts | 
3,050 | 
| Sales Revenue (all on credit) | 
$723,000 | 
Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 5% of gross accounts receivable and (b) 6% of gross accounts receivable and Allowance for Doubtful Accounts has a $1,654 credit balance.