Brown uses the accounts receivable aging method for recording bad debts expense. The accounts receivable balance is $200,000. Half of the balance is still current, while the other half is 0-30 days past due. The management estimates that 2% of current accounts receivable will be uncollectible and 4% of the accounts receivable past due will be uncollectible. What adjusting entry will Brown Corp make if the Allowance for doubtful accounts has a debit balance of $4,000 before adjustment?