The ledger of Apple compnay at the end of the current year shows Accounts Receivable $110,000, Sales $840,000, and Sales Returns and Allowances $28,000. If Allowance for doubtful Accounts has a credit balance of $2100 in the trial balance, journalize the adjusting entry at December 31, assuming bad debits are expeected to be 1. 1% of net sales and 2 10% of accounts receivable.