At December 31, Gill Co. reported accounts receivable of $245,000 and an allowance for uncollectible accounts of $1,100 (debit). An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 6% of accounts receivable. The amount of the adjustment for uncollectible accounts would be:

$1,100.

$13,600.

$15,800.

$14,700.