At the end of the current year, Accounts Receivable has a balance of $$740,000$; Allowance for Doubtful Accounts has a debit balance of $$6,500$; and sales for the year total $$3,330,000.$ Bad debt expense is estimated at $1/4$ of $1\%$ of sales.

a$.$ Determine the amount of the adjusting entry for uncollectible accounts.