In the year of 2020, Hugo have 300k on credit sales and 800k on cash, besides that in the write offs amount not collect in 2020 but in 2021 which is write offs recoveries of 6k and write offs is 5k. So, in the end of 2020 what is the bad debt will record, if Hugo uses the double declining method for depreciation?

Account tiltle	Credit	Debit