Analysis of receivables method

At the end of the current year, Accounts Receivable has a balance of $325,000; Allowance for Doubtful Accounts has a credit balance of $3,900; and net sales for the year total $4,500,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $25,000.

Determine the amount and the adjusting entry for uncollectible accounts.