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The unadjusted trial balance of Sage Hill Inc., a private company following ASPE, at D One of the company's customers declared bankruptcy on December 30,2023 . It is now certain that the $2,300 the customer owes will never be collected. This fact has not been recorded. In addition, Sage Hill estimates that 3% of the Accounts Receivable balance on December 31,2023 , will become uncollectible. Bad Debt Expense 090 Allowance for Doubtful Accounts \begin{tabular}{|l|} \hline 3090 \\ \hline \end{tabular}