Before recording any adjusting entries, Apollo Ltd. reports Accounts Receivable of $540,000 and an Allowance for Doubtful Accounts of $2,200 (credit balance) as of 12/31/2018. The company uses the Aging Method to estimate account uncollectibility, as follows:

A/R Aging	A/R Amount	Estimated Percent Uncollectible	Estimated Amount Uncollectible
Not yet due	$ 415,000	1%	$ 4,150
0 60 days past due	82,000	8%	6,560
Over 60 days past due	43,000	30%	12,900
Total	$ 540,000		$23,610

What is the adjusting amount that would be recorded at the end of 2018 related to its estimate of uncollectible accounts?