At December 31, Gill Co. reported accounts receivable of $239,000 and an allowance for uncollectible accounts of $1,900 (debit) before any adjustments. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 5% of accounts receivable. The amount of the adjustment for uncollectible accounts would be: Multiple Choice S1,950. $1.900. S13,850. S10,050