Rubio Corp. has outstanding accounts receivable of $464,935 as of December 31st and sales on credit during the year of $1,125,460. There is also a debit balance of $4,696 in the allowance for doubtful accounts. In the company estimates that 5% of it's outstanding receivables will be uncollectible, what will the balance be in the allowance for doubtful accounts after the year end adjustment to record bad debt expense