At the end of the year, Syer Associates had a debit balance in its allowance for uncollectible accounts of $14,000 before adjustment. The balance in Syer's gross accounts receivable is $596,000. Syer's management estimates that 3% of its accounts receivable balance will not be collected. What journal entry should Syer record to adjust its allowance for uncollectible accounts?

Bad Debt expense=

Allowance for uncollectible accounts=

(I get answer 3880, but it's incorrect)