The following information has been extracted from the books of accounts of Pabz, Inc. for the year-ended December 31, 20

[answerhappygod]

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: