The following accounts were abstracted from Sam Ltd.'s unadjusted trial balance at December 31, 2020: Debit Credit $750,000 Accounts receivable Allowance for doubtful $8,000 accounts Net credit sales $3,000,000 Sam Ltd. estimates that 6% of the gross accounts receivable will become uncollectible. After adjustment at December 31, 2020, the allowance for doubtful accounts should have a credit balance of $45,000 $180,000 $168,000 $45,480