Making their adjusting journal entry for Bad Debts; Accounts Receivable of $204,000 and Allowance for Doubtful Accounts of $4,300 (credit balance). The company uses the Balance Sheet methods to estimate its bad debts (total accounts receivables and aging of receivables methods). The following aging schedule reflects its accounts receivable at the current year-end: Account Age Balance Estimated Uncollectible Percentage Current (not yet due) $112,360 1.0% 130 days past due 50,620 3.0% 3060 days past due 16,000 25.0% 6190 days past due 8,500 39.0% Over 90 days past due 2,100 80.0% Total $213,620 6.0% Required: Calculate the amount of the Allowance for Doubtful Accounts balance sheet using the Accounts Receivable Balance Sheet and Aging of Receivables methods. Please show your work.