The Accounts Receivable balance for Left Field, Inc. at December 31, 2019 was $24,900. During 2020 , Left Field, Inc, earned revenue of $450,000 on account and collected $324,900 on account. Left Field Inc. wrote off as uncollectible receivables of $4,900, Industry experience suggests uncollectible accounts will amount to 296 of account receivables. Assume that Left Field, Inc had an unadjusted credit balance of $2,500 in the Allowance for Bad Debts on December 31,2020 . Journalize Left Field, Inc. adjustments to record bad debt expense on December 31, 2020 using the percentof-receivables method. Assume that Left Field, Inc. had an unadjusted $1,600 debit balance in the Allowance for Bad Debts at December 31, 2020. Journalize Left Field, Inc. December 31, 2020 adjustment to record bad debts expense using the percent-ofreceivables method