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At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accountsis $2,400(credit) before adjustment. The company estimates future uncollectible accounts to be

At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accountsis $2,400(credit) before adjustment. The company estimates future uncollectible accounts to be 3% of credit sales for the year. Credit sales for the year total $119,000. What is the adjustment Brinkley would record for Allowance for Uncollectible Accounts using the percentage-of-credit-sales method?

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