I'm confused on why it's not $14,000 wouldn't you subtract the credit amount? thanks.

At December 31, Tremble Music had account balances in Accounts Receivable of $300,000 and in Allowance for Uncollectible Accounts of $1,000 (credit balance) before any adjustments. An analysis of Tremble's December 31 accounts receivable suggests that 5% of the account balances are not expected to be collected. The balance of Allowance for Uncollectible Accounts after adjustment will be: Select one: a. $15,000 b. $3,000 c. $16,000 d. $1,000 e. $14,000