At December 31, 2021, Darci's Travel has an Accounts Receivable balance of $88,000. Allowance for Uncollectible Accounts has a credit balance of $800 before the year-end adjustment. Service revenue (all on account) for 2021 was $550,000. Darci's estimates that its uncollectible-account expense for the year is 3% of service revenue. Read the requirement. Make the year-end entry to record uncollectible-account expense. (Record debits first, then credits. Exclude explanations from any journal entries.) Show how Accounts Receivable and the Allowance for Uncollectible Accounts are reported on the balance sheet at December 31, 2021