At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $6,000. Estimated uncollectible accounts as at December 31, 2017 were $30,000. In 2018, $32,000 of accounts were written off as uncollectible and $1,250 of accounts previously written off were recovered. If the estimated uncollectible accounts as at December 31, 2018 was $40,000, the adjusting entry relating to bad debts on December 31, 2018 would be