Dec. 10, 2020 Company performed services on account for $100,000 At year end, the company estimates that 4% of their receivables are uncollectible Jan. 20, 2021 The company finds that $3,500 of their receivables will be uncollectible 20-Mar-21 One of the clients who had their account written off wants to make the payment. The client owes the company $500 Assume all other receivables were collected At Dec. 31, 2021, the company estimates that $6,000 of A/R won't be collected What is the adjusting entry for bad debt expense that the company should record at the end of the year?