In 2018, Bramble Company had credit sales of $898000. On January 1, 2018, Allowance for Doubtful Accounts had a credit balance of $22400. During 2018, $36200 of uncollectible accounts receivable were written off. Past experience indicates that the allowance balance should be 12% of the accounts receivable become uncollectible. What should be the required adjustment to the Allowance for Doubtful Accounts at December 31, 2018 if the ending accounts receivable balance was $240000?