A trial balance before adjustment included the following: Debit Credit Accounts Receivable $84,000 Allowance for Doubtful Accounts Sales $3,000 690,000 Sales Returns and Allowances Sales Discount 40,000 50,000 50% of sales were on credit. The company estimates that 4% of its net credit sales will be uncollectible. Refer to the above, in the year-end adjusting entry Bad Debt Expense will be debited by: * $9,000 $3,360 $12,000 $360 None of the above