At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $3,700 (credit before adjustment. The company estimates future uncollectible accounts to be 3% of credit sales for the year. Credit sales for the year total $132,000. 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.) View transaction list Journal entry worksheet 1 > Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits Transaction General Journal Debit Credit 1