At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $4,000 (credih 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.)