-0- Selected amounts from Disney's unadjusted trial balance as of December 31, 2020 are as follows: Account Balance Cash $15,000 Accounts Receivable 9,000 Prepaid Insurance 12,000 Allowance for Doubtful Accts 2,000 Machinery 80,000 Advertising Supplies Inventory 10.000 Accounts Payable 7,500 Salaries Payable Deferred/Unearned Revenue 15,000 Notes Payable 50,000 Common Stock 75,000 Retained Earnings 41,500 Service Revenue 65,000 Insurance Expense -0- Rent Expense 15,000 Salaries Expense 25,000 Disney wrote off $4,000 of accounts receivable during 2020, while accounts receivable of $800 were recovered. At the end of the year, the company estimates that $3,000 of the accounts receivable due from customers will not be collected. Write the appropriate adjusting entry. Assume the original entries have already been recorded and are reflected in the above account balances