Question - Roster Co. adjusts its allowance for uncollectible accounts at year end. The general ledger balances for the accounts receivable and the related allowance account before adjustment were $1,500,000 and $45,000, respectively. Roaster uses the percentage-of-receivable method to estimate its allowance for uncollectible accounts. Accounts receivable were estimated to be 4% uncollectible. What amount should Roaster record as an adjustment to its allowance for uncollectible accounts at year end?