At the end of 2021, of accounts receivable of $100,000, a reserve for tax purposes of $20299 was deducted. During 2022 year, $2922 of accounts receivable were actually written off. At the end of 2022, the company expected $8395 to be uncollectible and deducted that amount as a reserve for tax purposes. Determine the nef effect of the reserve for doubtful debts.