37 A firm reported sales of $480,000 for the year and Accounts Receivable has a balance of $56,000 at year-end. Prior to adjustment. Allowance for Doubtful Accounts has a credit balance of $480. The firm estimated its losses from uncollectible accounts to be one-half of 2 percent of sales. The entry to record the estimated losses from uncollectible accounts will include a credit to Allowance for Doubtful Accounts for