Andrea is the owner and operator of a custom cake business that prepares sweets and treats for large events such as weddings, birthdays, and other life's celebrations. At the end of 2023, Andrea has an accounts receivable balance of $87,000. Each year, she estimates that 3.5% of her outstanding A/R balance will be uncollectible. CRA has agreed with this approach in previous audits. Andrea tells you that her 2022 doubtful debt reserve was $4,500 and her actual bad-debt write off in 2023 was $4,900. Please calculate by what amount Andrea's 2023 net income will increase or decrease as a result of the information above