At the end of the year, Mercy Cosmetics' balance of Allowance for Uncollectible Accounts is $$850($debit$)$ before adjustment. The balance of Accounts Receivable is $$27,500.$ The company estimates that $11\%$ 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.$)$

Answer is complete but not entirely correct.

$\backslash$table$[[$No$,$Transaction,General Journal,Debit,Credit$],[1,1,$Bad Debt Expense,,$2,175x$