At the End of 2008 but Before Adjusting Entries Were

At the end of 2008 but before adjusting entries were recorded, the records of a corporation showed the following: $\begin{array}{|l|l|}\hline \text { Balance, Accounts receivable-trade } & \$ 90,000 \\\hline \text { Balance, Allowance for doubtful accounts (credit) } & 2,000 \\\hline \text { Bad debt to be written off immediately } & 2,250 \\\hline \text { Sales revenue ( } 30 \% \text { on credit) } & 250,000\\\hline\end{array}$
Required:
Provide amounts for the following tabulation (show computations): $\begin{array} { | l | l | l | } \hline & \text { CASE A } & \text { CASE B } \\\hline \text { End of 2002 } & \text { Est. of bad debts 2\% of credit sales } & \text { Est. of bad debts 3\% of accounts receivable } \\\hline\end{array}$