At the end of the year, Mercy Cosmetics' balance of Allowance for Uncollectible Accounts is $820 (debit) before adjustment. The balance of Accounts Receivable is $27,200. The company estimates that 8% 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.); d No Transaction 1 1 General Journal K Debit Credit