Rally Corp. has a balance (credit) of $10,000 for the allowance for doubtful accounts on 12/1. During the month, Rally has credit sales of $2,000,000. On 12/10, Rally wrote off accounts receivable of $2,000 from their customer Shepherd, for whom all collection efforts have been unsuccessful. At 12/31, Rally expects the balance of uncollectible accounts to be $12,000. Prepare the entries necessary to write-off Shepherds account and to account for net realizable value at year-end