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

$1.$ Account not yet due $=$ $$70000$ estimated uncollectible$=4\%$

$2.$Account $1-30$ days past due $=$ $ $30000$ estimated uncollectible $=15\%$

$3.$ Account more than $30$ days past due $=5000$ estimated uncollectible $=40\%$

Record the year$-$end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $$1,200($debit$).$