Assume the following information for Splish Brothers Corp. Uncollectible accounts are expected to be 9% of the ending balance in accounts receivable. Prepare the entry to record the write-off of uncollectible accounts during the period. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)