Company has an unadjusted debit balance in allowance for doubtful accounts of $10,000. The company also has an unadjusted balance in A/R for 100,000; from a year-end analysis to impact balances the company determines it is going to write off 5,000. It then determines that 20% of the remaining balance is "current" with a 1% likely uncollectible rate. 50% of the balance is non-current with a 10% likely uncollectible rate. The remaining balance is past-due with a likely 20% uncollectible rate. The company uses the aging method. What is the entry to recognize bad debts? What is the amount shown on the balance sheet