On 1 July 2017, A Ltd had Accounts Receivable and Allowance for Doubtful Debts accounts as below. Ignore GST. Accounts Receivable 1/7 Balance 12,000 Allowance for Doubtful Debts 1/7 Balance 4,000 During the year, the following transactions occurred: 1. Accounts receivable collected $7,000. 2. Accounts written off as uncollectable $6,000. Based on an ageing of accounts receivable on 30 June 2018, Austin, the accountant, determined that the Allowance for Doubtful Debts account should have a credit balance of $8,000 on the balance sheet as at 30 June. Complete the amount xxx in following general journal to adjust the Allowance for Doubtful Debts account. Dr. Bad debts expense $xxx Cr. Allowance for doubtful debts $xxx