At the end of the year, Brinkley Incorporateds balance of Allowance for Uncollectible Accounts is $2,600 (credit) before adjustment. The company estimates future uncollectible accounts to be 5% of credit sales for the year. Credit sales for the year total $121,000.

What is the adjustment Brinkley would record for Allowance for Uncollectible Accounts using the percentage-of-credit-sales method? (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)