Trump Agency separates its accounts receivable into three age groups for purposes of estimating the percentage of uncollectible accounts.

1. Accounts not yet due= $25,000; estimated uncollectible= 4%.

2. Accounts 1–60 days past due= $10,000; estimated uncollectible= 25%.

3. Accounts more than 60 days past due= $5,000; estimated uncollectible= 50%.

In addition, the balance of Allowance for Uncollectible Accounts before adjustment is $1,000 (credit). Compute the total estimated uncollectible accounts and record the year-end adjustment.