The following information has been extracted from the books of accounts of Pabz, Inc. for the year-ended December 31, 2009:

Net Sales for 20093,600,000 Total receipts from customers3,450,000 Collection of AR2,100,000 AR, Jan. 1, 2009750,000 Doubtful account expense (June 30, 2009)5,000 ADA, Jan 1, 200937,500

Additional information: 1.Doubtful accounts is based on 5% of AR balance at the end of the year. 2.Pabz sells its products on cash and credit terms.

The amount of adjustment for doubtful accounts expense on December 31, 2009 should be: