Cedar Valley is a national restoration contractor licensed in roofing, siding, gutters and windows. Cedar Valleys balance of Allowance for Uncollectible Accounts is $2,800 (debit) before adjustment at the end of the year. The company estimates future uncollectible accounts to be $14,000.

What is the adjustment Cedar Valley 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.)