A company has the following unadjusted account balances at December 31, of the current year: Accounts Receivable of $185,700 and allownace for doubtful accounts of $8,700 (debit balance). The company uses the aging of accounts receivable to estimate its bad debts. The company estimates that 5% of its current accounts receivable will not be collected. How much should the company credit to the allownace for doubtful accounts for the current year?