Swifty Corporation's account balances at December 31, 2020 for Accounts Receivable and the related Allowance for Doubtful Accounts are $917000 debit and $2040 credit, respectively. From an aging of accounts receivable, it is estimated that $39100 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for

$41140.

$2040.

$39100.

$37060.