A company has the following balances on December 31, 2015, before any year-end adjustments: Accounts Receivable = $82,000; Allowance for Uncollectible Accounts = $1,100 (credit). The company estimates uncollectible accounts based on an aging of accounts receivable as shown below:

Age Group	Amount Receivable	Estimated Percent Uncollectible
Not yet due	$ 48,000	5 %
0 30 days past due	18,000	25 %
31 90 days past due	12,000	55 %
More than 90 days past due	4,000	80 %
Total	$ 82,000

Record the adjustment for uncollectible accounts on December 31, 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)