At December 31, Hawke Company reports the following results for its calendar year. Cash sales $ 280,000 Credit sales $ 700,000 In addition, its unadjusted trial balance includes the following items. Accounts receivable $ 630,000 debit Allowance for doubtful accounts $ 5,000 debit 2. Bad debts are estimated to be 4% of credit sales. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31 balance sheet.