At the end of the first year of operations, Mayberry Advertising had accounts recelvable of $21,000. Management of the company estimates that 12% of the accounts will not be collected. What adjusting entry would Mayberry Advertising record to establish Allowance for Uncollectible Accounts? (If no entry is required for o porticular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits