F. The records of Stedman Corp. included the following accounts, all of which are normal balances: Cash sales $1,200,000 Credit sales Balance in accounts receivable, 12/31/20 900,000 180,000 Balance in accounts receivable, 12/31/21 200,000 Balance in allowance for doubtful accounts, 12/31/20 3,000 Accounts written off as uncollectible during 2021 5,000 Stedman estimates bad debts as 2% of receivables at year end to be uncollectible. Write any necessary adjusting entry