As at 30 June 2019,net accounts receivables was $57 000, and the allowance for doubtful debts was $3000. On 30 June 2020, the respective balances were $64 000 and $4000. Assuming there were no other temporary differences, what is the journal entry to adjust for the changes in these balances as at 30 June 2020? The corporate tax rate is 30%.