A trial balance for Max Co shows the following balances at Dec $31$: A$/$R Debit: $120,000,$ Allowance for Uncollective Accounts Credit: $200,$ Sales Credit: $360,000,$ Sales Discount Debit: $10,000.$ Prepare the adjusting entry at Dec $31$ to provide for estimated uncollectible accounts assuming Max Co bases its estimates of uncollectibel accounts on an againg of accounts receibable. The aging at Dec $31$ indicates uncollectibe accounts of $ $4,000.$