On December 31, 2016, certain account balances at Galliano Company were as follows before yearend adjustments:

Accounts Receivable ............................................. $ 1,873,000

Allowance for Uncollectible Accounts (credit) ...................... 3,721

Sales ................................................................ 18,411,000

Sales Returns and Allowances ........................................ 77,300

A further examination of the records showed that the "Sales" included $1,912,400 million of cash sales during the year. Of the sales returns and allowances, $66,600 came from credit sales. Assume that Galliano Company estimates its losses from uncollectible accounts to be 0.2 percent of net credit sales. Compute the estimated amount of Uncollectible Accounts Expense for 2016 and prepare the journal entry to record the provision for uncollectible accounts?