At December 31, Gill Co. reported accounts receivable of $269,000 and an allowance for uncollectible accounts of $1,300 (credit) 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 $13,260 $12.150 $13,450. $1,300