Cevables, Inc. the following account balances at the end of the year before adjustments: Accounts receivable $60,000 Allowance for uncollectible accounts 100 Net sales 600,000 Bad debts expense 0 Management estimates that 5% of accounts receivable will be uncollectible. After the correct adjusting entry has been made, what is the total Allowance for uncollectible accounts on the balance at the end of the year