Jeys, Inc. had an accounts receivable balance of $100,000 on 12-31-20. On that date, the allowance for bad debts had a credit balance of $2,100 before year-end entries. An aging of receivables on 12-31-20 revealed the following: Age of receivables Amount Uncollectible Percent 120 days $3,000 20% Using the aforementioned answer convention, prepare the journal entry needed for 12-31-20