What is the Allowance for doubtful accounts on December 31, 2020?

Friendly Company had the following information relating to its accounts receivable for the year ended December 31, 2020: Accounts receivable at January 1 Allowance for doubtful accounts at January Credit sales Collections from customers Accounts written off Estimated uncollectible receivable per aging of receivables 12/31 1,200,000 60,000 5,300,000 4,650,000 75,000 120,000 At December 31, 2020, Friendly's allowance for doubtful accounts