At December 31, Gill Co. reported accounts receivable of $284,000 and an allowance for uncollectible accounts of $1,350 (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

11,160

14,200

1,350

12,850