At December 31 , Gill Company reported accounts receivable of $235,000 and an allowance for uncollectible accounts of $850 (credit) before adjustment. An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 4% of accounts recelvable. The amount of the adjusting entry for uncollectible accounts would be: Multiple Choice $9,460 $8,550 $850. $9,400