At December 31, ABC reported accounts receivable of $276,000 and an allowance for uncollectible accounts of $900 (credit) before any adjustments. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 2% of accounts receivable. The amount of the adjustment for uncollectible accounts would be: Multiple Choice O $5.520. $5.930 $4,620 $900