At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $4,000 (credit before adjustment. The company estimates future uncollectible accounts to be 3% of credit sales for the year. Credit sales for the year total $135,000. 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.) 15 View transaction list Journal entry worksheet 1 Record the adjusting entry for Allowance for Uncollectible Accounts, . ences Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal