At the end of the year, Mercy Cosmetics' balance of Allowance for Uncollectible Accounts is $560 (credit) before adjustment. The balance of Accounts Receivable is $23,000. The company estimates that 15% of accounts will not be collected over the next year. What adjustment would Mercy Cosmetics record for Allowance for Uncollectible Accounts? (If no entry is required for a transaction event, select "No journal entry required" in the first account field.)