Hess Computer Store has credit sales of $450,000 in 2013 and a debit balance of $600 in the Allowance for Doubtful Accounts at year end. As of December 31, 2013, $130,000 of accounts receivable remain uncollected. The credit manager of Hess prepared an aging schedule of accounts receivable and estimates that $7,800 will prove to be uncollectible.

On March 4, 2014 the credit manager authorizes a write-off of the $1,000 balance owed by A. Myers. Prepare the adjusting entry to record the estimated uncollectible accounts expense in 2013