In 2021, Warehouse 13 had net credit sales of $755000. On January 1, 2021, Allowance for Doubtful Accounts had a credit balance of $16050. During 2021, $29010 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 10% of the balance in receivables (percentage of receivable basis). If the accounts receivable balance at December 31 was $164000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2021?