At the end of January, $3,000 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 3% will not be collected. The note receivable of $20,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. At the end of January, the accounts receivable account has a debit balance of $223,000. What would the adjusting entry be at the end of January for uncollectible accounts?