A Company Reported the Following Items for the Year 2007

A company reported the following items for the year 2007: $\begin{array}{|l|l|}\hline \text { Total sales (30 percent on credit) } & \$ 520,000 \\\hline \text { Accounts receivable balance, Jan. 1, 2007 } & 19,500 \\\hline \text { Allowance for doubtful accounts balance, Jan. 1, 2007 } & 1,040 \\\hline \text { Collections on accounts receivable during } 2007 & 159,900 \\\hline \text { Bad debts written off during } 2007 & 1,690 \\\hline\end{array}$
The December 31, 2007 (end of the reporting period) adjusting entry for Bad Debt and Doubtful Accounts should be for the amount of, assuming:
CASE A: The average experience loss rate on credit sales is 1/2 of 1 percent. $___________________.
CASE B: The average experience loss rate on the year-end balance in accounts receivable is 2 percent. $________________.