Fleming Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 6% of accounts receivable will eventually be uncollectible. Selected account balances at December 31, 2020, and December 31, 2021, appear below: Record the following events in 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Aug. 10 Determined that the account of Sue King for $800 is uncollectible. Sept. 12 Determined that the account of Tom Young for $3,700 is uncollectible. Oct. 10 Received a check for $500 as payment on account from Sue King, whose account had previously been written off as uncollectible. She indicated the remainder of her account would be paid in November. Nov. 15 Received a check for $300 from Sue King as payment on her account. Prepare the adjusting journal entry to record the bad debt provision for the year ended December 31 . 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) What is the balance of Allowance for Doubtful Accounts at December 31, 2021? Balance of allowance for Doubtful Accounts at December 31, 2021 Sept. 12 Determined that the account of Tom Young for $3,700 is uncollectible. Oct. 10 Received a check for $500 as payment on account from Sue King, whose account had previously been written off as uncollectible. She indicated the remainder of her account would be paid in November. Nov. 15 Received a check for $300 from Sue King as payment on her account