Harper Industries uses the aging method to record the estimate for uncollectible accounts. Harper Industries provided the following information about its A/R account: Total A/R is $14,600; 1-30 days $9,650 [estimate 1% to be uncollectible]; 31-60 days $3,120 [estimate 10% to be uncollectible]; 61-90 days $1,090 [estimate 20% to be uncollectible]; and 91 days and over $740 [estimate 40% to be uncollectible]. The Allowance for Doubtful Accounts account has a current credit balance of $900. What is the amount of the adjustment to be recorded for the estimate of uncollectible accounts?