At the end of the year, Dahir Incorporated's balance of Allowance for Uncollectible Accounts is $2,600 (credit) before adjustment. The company estimates future uncollectible accounts to be $13,000. What adjustment would Dahir record for Allowance for Uncollectible Accounts? (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