The following accounts were abstracted from UMPI Co$.\text{'}$s unadjusted trial balance atDecember $31,2017$:DEBITCREDITAccounts receivable$$550,000$Allowance for uncollectible accounts$8,000$Net credit sales$$3,000,000$UMPI estimates that $6\%$ of the gross accounts receivable will become uncollectible.After adjustment at December $31,2017,$ the allowance for uncollectible accounts should have a credit balance of