An estimate based on analysis of receivables shows that $$5759$ of Accounts Receivable is expected to be uncollectible. The Accounts Receivable unadjusted balance is $$575900.$ The Allowance for Bad Debts has an unadjusted credit balance of $$3724.$ The amount of the adjusting entry to record the allowance for bad debts is

$($enter your answer rounded to the nearest dollar$)$