Crane company had a $$882$ credit balance in allowance for doubtful accounts at December $31,2020$ before the current year's provision for uncollectible accounts. An aging of the accounts receivable recealed the following:

B$)$ Assume the same facts as above except that the allowance for doubtful accounts account had a $$630$ debit balance before the current year's provision for uncollectiable accounts. Prepare the adjusting entry for the current year's provision for uncollectiable accounts.