A company has the following balances on December $31,2024,$ before any adjustment:

Account

Accounts Receivable

Allowance for Uncollectible Accounts

Balance

$73,000$

$5,110$ Credit

On December $31,2024,$ the company estimates the uncollectible accounts to be $15\%$ of accounts receivable.

Prepare the adjusting entry to record the company's estimate of uncollectible accounts.

Indicate the amount at which the bad debt expense and the allowance for uncollectibed is reported and which financial will they appear on:

$\backslash$table$[[$Account$,$Finouncial Statement$],[$Bad Debt Expense,$],[$Allowance for Uncollectible,$],[$Accounts$,]]$