At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts:

1. Accounts not yet due = $80,000; estimated uncollectible = 2%.

2. Accounts 1-30 days past due = $25,000; estimated uncollectible = 15%.

3. Accounts more than 30 days past due = $8,000; estimated uncollectible = 45%.

Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $810 (credit). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)