Under the allowance method, if a customer makes payment on a receivable that has already been written off the company needs to reverse the write-off to the Allowance for Bad Debts account The following information is from the 2020 records of R&S Commercial Plumbing Company Accounts receivable, December 31, 2020 $42.000 (debit) Allowance for Bad Debts, December 31, 2020 prior to adjustment 1300 (debit) Not credit sales for 2020 130 000 Accounts written off as uncollectible during 2017 14.000 Cash sales during 2020 30 000 Bad debts expense is estimated by the percent-of-sales method Management estimates that 3% of not credit sales will be uncollectible Calculate the amount of bad debts expense for 2020