1. Management has been going over the list of accounts receivable for possible accounts that are not collectible. One account for $4,500 must be written off. In the past, 4.5% of the balance of the remaining accounts receivable has been the basis of an estimate for the required balance in the allowance for doubtful accounts. Management feels that this estimate should be followed for 2020 and requires you to make the necessary adjustment.

Does this need an adjusting journal entry, if so what accounts would I enter?