Buffalo Company reports the following financial information before adjustments. Dr. Cr. Accounts Receivable $130,100 Allowance for Doubtful Accounts $3,310 Sales Revenue (all on credit) 808,500 Sales Returns and Allowances 52,830 Prepare the journal entry to record bad debt expense assuming Buffalo Company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but Allowance for Doubtful Accounts had a $1,490 debit balance.