Artemis Inc.’s trial balance before year-end adjustments inc…

Artemis Inc.’s trial balance before year-end adjustments included the following: Account Debit Credit Sales revenue $1,700,000 Sales returns and allowances  $56,000 Accounts receivable  $172,000 Allowance for doubtful accounts  $3,040 If the estimate of uncollectible accounts is 10% of gross account receivables, the amount of the year-end adjustment is