At the end of the year, Mercy Cosmetics' balance of Allowance for Uncollectible Accounts is $740 (debit before adjustment. The balance of Accounts Receivable is $26,400. The company estimates that 14% of accounts will not be collected over the next year. What is the adjustment 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.); View transaction list Journal entry worksheet Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal