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

Accounts not yet due $=$ $$72,000$; estimated uncollectible $=7\%.$

Accounts $1$ to $30$ days past due $=$ $$32,000$; estimated uncollectible $=20\%.$

Accounts more than $30$ days past due $=$ $$8,000$; estimated uncollectible $=50\%.$

Required:

Record the year$-$end adjusting entry for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $$1,400($debit$).($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$