Penny's Plzzas had beginning Accounts Recelvable of $10,200 and a beginning Allowance for Doubtful Accounts of $500. During the year she sold $84,000 on credit, collected $80,000 of Accounts Recelvable, and did not write of any Accounts Receivable during the year, If she estimates that 5% of the accounts recelvable will never be collected, the adjustment to the Allowonce for Doubtral accounts at the end of the year would be