MICA Companys Allowance for Doubtful Accounts had an unadjusted credit balance of $300. Total Accounts Receivable on December 31, 202x, of $43,000 is aged as follows:

December 31, 202x Accounts Receivable	Age of Accounts Receivable	Expected Percentage Uncollectible
$25,000	Not due (under 30 days)	1%
14,000	1-30 days past due	2%
4,000	Over 30 days past due	5%

What amount would be recorded in the December 31, 202x adjusting entry to estimate uncollectible accounts receivable? _____________