At December 31, the balance in Accounts Receivable was $43,000 (DR) and the balance in the Allowance for Doubtful Accounts was $760 (CR). If the estimate of uncollectibles is made by taking 10% of gross accounts receivable, the amount of the djustment is

Group of answer choices

$3,540.

$4,300.

$4,224.

$5,060.