The unadjusted Allowance for Doubtful Accounts has a $100 credit balance. The aging of accounts receivable is as follows: Customer: 0-30 days 30-60 days60-90 days over 90 days Sue Age $2,000 Tom Mato $400 Ima Rich $5,000 All others not shown to save space 15,000 $10,000 600 Total Accounts Receivable $20,000 $10,000 $1,000 $2,000 Management estimates that 1% of receivables under 30 days, 5% of 30-60 days receivables, 10% of 60-90 days receivables and 50% over 90 days receivables will be uncollectible. Using the aging of accounts receivable method, the debit to Bad Debt Expense and credit to Allowance for Doubtful Accounts equals