A company had several write$-$offs during the year that exceeded the balance in their allowance account by $$1\mathrm{.}500($i$.$e$.$ a debit balance in the allowance account of $$1,500).$ At the end of the current year there is a $$628\mathrm{.}000$ balance of accounts receivables and the company expects that approximately $3\%$ of the total may not be collected. What is the amount of the adjusting entry at December $31?$