A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following: $120,000 1-30 days 1% $80,000 31-60 days 3% $40,000 61-90 days 10% $10,000 Over 90 days 50% The pre-adjusted balance in Allowance for Uncollectible Accounts was $11,400. Under aging-of-receivables method, the adjustment to record uncollectible accounts expense for the period will include: