The ledger of Queens Company at the end of the current year shows Accounts Receivable $110,000, Sales Revenue $840,000, and Sales Returns and Allowances $20,000. If Allowance for doubtful accounts has a credit balance of $2,100 in the trial balance, journalize the adjusting entry on December 31, applying independently (1) 1%-of-net-sales, and (2) 10%-of-accounts receivable methods.