Kalu, Inc. had net sales in 2020 of $3,700,000. At 12/31/2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $300,000 debit, and Allowance for Doubtful Accounts $2,100 credit. Kalu estimates that 2% of its receivables will prove to be uncollectible. How much is credited to the "Allowance for Doubtful Accounts (AFDA)" account? O $74,000 $68,000 $8,100 $3,900