Coffeldt Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 3% of accounts receivable will eventually be uncollectible. Selected account balances at December 31, 2019, and December 31, 2020, appear below: 12/31/19 12/31/20 Net Credit Sales $350,000 $420,000 Accounts Receivable 180,000 240,000 Allowance for Doubtful Accounts 6,000 ? Instructions (a) Record the following events in 2020. Aug. 10 Determined that the account of Sue Lang for $2,000 is uncollectible. Sept. 12 Determined that the account of Tom Woods for $3,000 is uncollectible. Oct. 10 Received a check for $800 as payment on account from Sue Lang, whose account had previously been written off as uncollectible. She indicated the remainder of her account would be paid later. (b) Prepare the adjusting journal entry to record the bad debt provision for the year ended December 31, 2020