3. The following accounts were abstracted from Brown Company's unadjusted trial balance at December 31: Credit Accounts Receivable Allowance for Doubtful Accounts Net Credit Sales Debit $300,000 1,200 $7,000,000 Brown Company estimates that 2% of gross accounts receivable will become uncollectible. The adjustment at December 31 to the Allowance for Doubtful Accounts will be: AIR $14,000 1200 $7,200 bouo $2,000 $6,000 e) $4,800 Porvoop