The Garvey Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 6% of accounts receivable will eventually be uncollectible. Selected account balances at December 31, 2021, and December 31, 2022, appear below: 12/31/2021 12/31/2022 Net Credit Sales $400,000 $500,000 Accounts Receivable 80,000 100,000 Allowance for Doubtful Accounts 4,000 Enter the 12/31/2021 balances for Accounts Receivable and Allowance for Doubtful Accounts in a tabular summary. Use the summary to record the transactions. Aug. 10 Determined that the account of Kurt West for $900 is uncollectible. Sept. 12 Determined that the account of Jill Lynch for $3,000 is uncollectible. Record the following events in 2022. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets Liabilities Stockholder's Equity Allow. For Doubt. Retained Earnings Accounts Receivable Accounts Accounts Payable + Common Stock Rev. Exp. Div. Bal. 12/31/2021 $ $ $ $ $ (a) 2017 Aug. 10 Sept. 12