At December 31, Gill Co. reported accounts receivable of $228,000 and an allowance for uncollectible accounts of $1,300 (debit) 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:

a)1300

b)4540

c)5860

d)3260