Randy estimates bad debt expense at 2.0% of credit sales monthly. The balance in Allowance for Doubtful Accounts was $175,000 at January 1, 2020. During 2020, credit sales totalled $9.0 million, $80,000 of bad debts were written off, and recoveries of accounts previously written off amounted to $10,000. An aging of accounts receivable was prepared at December 31, 2020. A summary of the aging analysis follows: Classification by Month of Sale Balance in Each Category Estimated % Uncollectible November-December 2020 $1,050,000 7% July-October 2020 600,000 11.0% January-June 2020 410,000 20% Before January 1, 2020 130,000 60% $2,190,000 Of accounts in the Before January 1, 2020 category, additional receivables totalling $64,000 were written off as at December 31, 2020. The remaining accounts in the category are 60% uncollectible. Prepare all journal entries impacting the Allowance for Doubtful Accounts in 2020.