Arundel Company uses percentage of sales to estimate uncollectibles.  At

the end of the fiscal year, December 31, 2018, Accounts Receivable has a balance of $78,000 and had a total of $900,000 in credit sales. Arundel assumes that 1.0% of sales will eventually be uncollectible. before adjustment, the Allowance for Uncollectible Accounts had a credit balance of 4,500. What dollar amount should be credited to Allowance for Uncollectible Accounts at year end?