At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $3,000 (debit before adjustment. The company estimates future uncollectible accounts to be 4% of credit sales for the year. Credit sales for the year total $125,000. What adjustment would Brinkley 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.) View transaction list Journal entry worksheet Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits Debit Credit General Journal Transaction Journal entry worksheet Record the a counts. No Journal Entry Required Note: Enter debit Accounts Payable Accounts Receivable Advertising Expense Transaction Debit Cre