At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: 1. Accounts not yet due =$81,000; estimated uncollectible =2%. 2. Accounts 1 to 30 days past due =$28,000; estimated uncollectible =20%, 3. Accounts more than 30 days past due =$9,000, estimated uncollectible =60%; Required: Record the year-end adjusting entry for uncollectible accounts, assuming the current balance of the Allowance for Uncoliectible Accounts is $830 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first. account field.)