At the end of the year, Brinkley Incorporateds balance of Allowance for Uncollectible Accounts is $3,600 (credit) before adjustment. The company estimates future uncollectible accounts to be 4% of credit sales for the year. Credit sales for the year total $131,000.

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 transaction/event, select "No journal entry required" in the first account field.)

Note: Enter debits before credits. Debit Credit Transaction General Journal