A company has the following aging schedule of its accounts receivable with the estimated percent uncollectible:

Age Group		Amount Receivable				Estimated Percent Uncollectible
Not yet due		$	175,000				4	%
0-60 days past due		$	40,000				10	%
61-120 days past due		$	10,000				30	%
More than 120 days past due		$	5,000				60	%

Assuming the balance of Allowance for Uncollectible Accounts is $3,000 (credit) before adjustment, which of the following would be recorded in the year-end adjusting entry?