Larry prepares adjusting entries at the end of a financial year ended 31 Dec. At 31 December 2020, accounts receivable are $300,000 and the allowance for doubtful debts has a credit balance of $7,000 prior to adjusting entries. Larry uses the allowance method to record bad debts expense. When accounts receivable is aged at the end of December, it is estimated that 3% of accounts receivable-John Ltd $200,000 and 6% of accounts receivable-Sammy Ltd $300,000 will be uncollectable. What is the balance of the allowance for doubtful debts accounts at Dec 31 after the adjusting entry for bad debts expense? (Input number only, no dollar sign) Mary Ltd uses the allowance method for estimating uncollectable accounts. On 30 June, Mary Ltd prepares an ageing schedule of accounts receivable which shows total estimated bad debts of $10,400. On this date the Allowance for Doubtful Debts has a debit balance of $600, and Accounts Receivable has a balance of $170,000 On 5 July, Mary Ltd receives word that Cherry Ltd has declared bankruptcy and Mary Ltd writes off its accounts receivable $1,600. On 12 September, Cherry Ltd notifies Mary Ltd that it can pay its $1,600 debt and includes a cheque for the entire amount. Required: In the adjusting entry for the accounting period ended on 30 June, what is the amount of bad debts expense? (Input number only, no dollar sign)