Refer to the information in BE5-12, but now assume that the balance of Allowance for Uncollectible Accounts

Question:

Refer to the information in BE5-12, but now assume that the balance of Allowance for Uncollectible Accounts before adjustment is $3,000 (debit). The company still estimates future uncollectible accounts to be 4% of credit sales for the year. What adjustment would Brinkley record for Allowance for Uncollectible Accounts using the percentage-of-credit-sales method?