Lot's Corporation uses the accounts receivable aging method to account for Uncollectible Accounts Expense. As of December 31, Lot's accountant prepared the following data about ending receivables: $40,000 was not yet due (1 percent expected not to be collected), $20,000 was 1-60 days past due (4 percent expected not to be collected), and $4,000 was over 60 days past due (8 percent expected not to be collected). At December 31, Allowance for Uncollectible Accounts had a credit balance prior to adjustment of $400. Prepare Lot's end-of-period adjustment for estimated uncollectible accounts. Prepare the entry that would have been made had the credit balance instead been a debit balance.