At December 31, 2021, Concord Travel Agency has an Accounts Receivable balance of $87,000. Allowance for Uncollectible Accounts has a credit balance of $880 before the year-end adjustment. Service revenue (all on account) for 2021 was $800,000. Concord estimates that its uncollectible-account expense for the year is 3% of service revenue. Make the year-end entry to record uncollectible-account expense. Show how Accounts Receivable and Allowance for Uncollectible Accounts are reported on the balance sheet at December 31, 2021.