At december 31, gill co. reported accounts receivable of $244,000 and an allowance for uncollectible accounts of $1,350 (credit). an analysis of accounts receivable suggests that the allowance for uncollectible accounts should be 1% of accounts receivable. the amount of the adjustment for uncollectible accounts would be:

Given:
accounts receivable of $244,000
allowance for uncollectible accounts of $1,350 (credit)

1% of the accounts receivable should be the value of the allowance for uncollectible accounts. 

244,000 x 1% = 2,440

2,440 - 1,350 = 1,090

Adjusting entry:
                                           Debit                    Credit
Bad Debt Expense             1,090
        Allowance for uncollectible accounts       1,090