Seasons Hospital uses the allowance method to account for its uncollectible accounts. It has the following balances on December 31 before any adjusting entries: Accounts Receivable - $100,000. Allowance for Uncollectible Accounts=$1.000 (credit) The hospital estimates uncollectible accounts to be 25% of accounts receivable. What year-end adjustment (adjusting entry) should be made for uncollectible accounts?