The following information is from the 2020 records of R&S Commercial Plumbing Company Accounts receivable, December 31, 2020 543.000 (debit) Allowance for Bad Debts, December 31, 2020 prior to adjustment 1.400 (debit) Not credit sales for 2020 179.000 Accounts written off as uncollectible during 2017 Cash sales during 2020 25.000 Bad debts expense is estimated by the percent-of-sales method Management estimates that 5% of net credit sales will be uncollectible Calculate the amountaha 15,000 T n