At the end of the year, a company has a balance in Allowance for Uncollectible Accounts of $$3,900($credit$)$ before any year$-$end adjustment. The balance of Accounts Receivable is $$275,000.$ The company estimates that $5\%$ of accounts receivable will not be collected over the next year.

Required:

Record the adjusting entry for uncollectible accounts. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$