In 2018, Sheridan Company had net credit sales of $1125800. On January 1, 2018, Allowance for Doubtful Accounts had a credit balance of $26900. During 2018, $41400 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 $375300, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2018?