At December 31, Gill Co. reported accounts receivable of $276,000 and an allowance for uncollectible accounts of $1,500 (credit). An analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 4% of accounts receivable. The amount of the adjustment for uncollectible accounts would be:

On December 31, 2012, Larry's Used Cars had balances in Accounts Receivable and Allowance for Uncollectible Accounts of $57,000 and $725 respectively. During 2013, Larry's wrote off $1,625 in accounts receivable and determined that there should be an allowance for uncollectible accounts of $5,200 at December 31, 2013. Bad debt expense for 2013 would be: