At the end of the year, Breyer Associates had a credit balance in its allowance for uncollectible accounts of $$12,000$ before adjustment. The balance in Breyer's gross accounts receivable is $$426,000.$ Breyer's management estimates that $6\%$ 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.$)$

Journal entry worksheet

$1$

Record the adjustment to the allowance for uncollectible accounts.

Note: Enter debits before credits.

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