An aging of Accounts Receivable shows a balance of $400,000. $50,000 is uncollectible at a rate of 5%. $70,000 is estimated uncollectible at a rate of 10%. The last of the receivables are likely uncollectible at a rate of 20%. The amount in allowance for doubtful accounts has a (credit) balance of $15,000. What is the required Journal entry to update the allowance account?