The following accounts were abstracted from Coronado Industries's unadjusted trial balance at December 31, 2020: Debit Credit Accounts receivable 900,000 Allowance for uncollectible accounts 8,000 Net credit sales $3,070,000 Coronado estimates that 4% of the gross accounts receivable will become uncollectible (this is the percentage of receivables method). The bad debt expense adjustment should be $32.000 $28,000 $44,000 $36,000