At the end of the year, Breyer Associates had a credit balance in its allowance for uncollectible accounts of S18000 before adjustment. The balance in Breyer's gross accounts receivable is $685,000. Breyer's management estimates that of its accounts receivable balance will not be collected What journal entry should Breyer record to adjust its allowance for uncollectible accounts? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)