A company's year$-$end unadjusted trial balance reports sales of $$290,000,$ accounts receivable of $$100,000,$ and allowance for doubtful accounts with a credit balance of $$610.$ The company estimates uncollectibles to be $1\mathrm{.}50\%$ of accounts receivable.Enter answers in the tabs below.$-16$Required $1$Required $2$Record the entry for the December $31$ year$-$end adjusting entry for uncollectibles.