In 2017 the Marigold Corp. had net credit sales of $820000. On January 1, 2017, the Allowance for Doubtful Accounts had a credit balance of $21100. During 2017, $32200 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 10% of the balance in receivables (percentage-of-receivables basis). If the accounts receivable balance at December 31 was $222000 what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2017?