At December 31, Gill Co. reported accounts receivable of $276,000 and an allowance for uncollectible accounts of $800 (credit) before any adjustments. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should, be 3% of accounts receivable. The amount of the adjustment for uncollectible accounts would be: Multiple Choice $800. $7,480. $6.590 $8.280