At the end of the year, Brinkley Incorporateds 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 adjusting entry Brinkley would record for Allowance for Uncollectible Accounts using the percentage-of-credit-sales method