At the end of the year, Mercy Cosmetics$$ balance of Allowance for Uncollectible Accounts is $$600($debit$)$ before adjustment. The balance of Accounts Receivable is $$25,000.$ The company estimates that $12\%$ of accounts will not be collected over the next year.

What is the adjusting entry Mercy Cosmetics would 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.$)$