Hills had the following balances in selected accounts at December 31st, 2020. Assume Hills uses the Allowance Method and Percent of Sales Method to record the bad debt expense. Journalize Hills adjustment at the end of the year to record bad debts expense assuming Hills estimates bad debts as 4% of credit sales. All sales are sold on account. Accounts Receivable 150,000 Allowance for Doubtful Accounts Sales 750 300,000 Journalize the adjustment to record bad debts expense at December 31st, 2020