Motown Corporation reviews its estimate of uncollectible accounts and determines a change is necessary based on the following: % of Ending Accounts Receivable method used

20X6 estimate of accounts receivable that will be uncollectible 13.00%

Revised estimate for 20X7 accounts receivable that will be uncollectible 10.00%

Total Balance in Accounts Receivable at 1/1/X7 435,000 $

Total Balance in Accounts Receivable at 12/31/X7 650,000 $

Balance in the Allowance for Doubtful Accounts at 1/1/X7 12,500 $ CREDIT

Calculate the amount of uncollectible accounts to be recorded for the 20X7 adjusting journal entry: