Brady is hired in 2018 to be the accountant for anderson manufacturing, a private company. at the end of 2018, the balance of accounts receivable is $24,500. in the past, anderson has used only the direct write-off method to account for bad debts. based on a detailed analysis of amounts owed, brady believes the best estimate of future bad debts is $8,100. 1. if anderson continues to use the direct write-off method to account for uncollectible accounts, what adjustment, what adjustment, if any, would brady record if anderson instead uses the allowance method to account for uncollectible accounts?