Wreck-A-Amended Auto Repair has net sales of $926,000 for the year, and it estimates uncollectible accounts will be 2.1% of its net sales. If Allowance for Doubtful Accounts already has a credit balance of $21,500 prior to any adjustments, and the percentage of net sales method is used, the balance in Allowance for Doubtful Accounts, after adjustments, will have a credit balance of [Amount]. (Round your answer to the nearest dollar.) (Numbers only. Do not use dollar signs, commas or decimals.)