During 2024, its first year of operations, a company provides services on account of $252,000. By the end of 2024 , cash collections on these accounts total $138,000. The company estimates that 12% of accounts receivable will be uncollectible. Required: Record the adjusting entry for uncollectible accounts on December 31, 2024, (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjustment for uncollectible accounts on December 31,2024. Note: Enter debits before credits