On December 31, 2014, the John Corporation estimated that 3% of its credit sales of $215,000 would be uncollectible. John used the allowance method of accounting for uncollectible accounts. On February 15, 2015, John wrote off the account of one of its customers, in the amount of $2,500. On April 7, 2015, the customer paid the account in full.

Which of the following answers correctly shows the effect of the December 31, 2014 adjusting entry for uncollectible accounts on the financial statements of the John