Arundel Company uses percentage of sales to estimate uncollectibles.At the end of the fiscal year, December 31, 2018, Accounts Receivable has a balance of $78,000 and had a total of $750,000 in credit sales.Arundel assumes that 1.0% of sales will eventually be uncollectible.before adjustment, the Allowance for Uncollectible Accounts had a credit balance of 4,000.What dollar amount should be credited to Allowance for Uncollectible Accounts at year end?