Could someone help me with this problem, the help is much apperciated and I will rate!

Dodson Corp. has the following normal account balances on December 31, 20X1, before any adjustment for bad debts: Accounts Receivable, $392,000 Allowance for Doubtful Accounts, $8,000 (credit balance) Bad Debt Expense, $0 On December 31, Dodson estimates uncollectible accounts to be 3% of its total accounts receivables balance. Required: Based on the above facts, prepare the year-end journal entry to record uncollectible accounts receivables