The Walking Dead Co. provides services on-account and in exchange for cash. All general ledger accounts are adjusted monthly. For September, the following information is available:

Accounts Receivable on September 1st is $22,400 (debit)

Allowance for Doubtful Accounts on September 1st is $4,400 (credit)

Services provided during September for cash $20,000

Services provided during September on-account $45,000

During the month collections on account were $34,400 and accounts written off as uncollectible were $2,000.

The Walking Dead estimates bad debts at 8% of accounts receivable. After adjusting journal entries are recorded, the dollar amount for the bad debt adjustment will be...