A company has the following balances on December 31,2021 , before any year-end adjustments: Accounts Receivable =$78,000; Allowance for Uncollectible Accounts =$1,900 (credit). The company estimates uncollectible accounts based on an aging of accounts receivable as shown below: Record the adjustment for uncollectible accounts on December 31, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Note: Enter debits betore credits