On April $1,$ ABC has an Accounts Receivable balance of $$190,000.$ During the month, credit sales total $$210,000.$ As a result of collections efforts, the aging of Accounts Receivable is as follows for April $30$:

Current $$100,000(1\%$ is estimated to be uncollectible$)$

$0-30$ Days Past Due $$50,000(5\%$ is estimated to be uncollectible$)$

$31-60$ Days Past Due $$20,000(10\%$ is estimated to be uncollectible$)$

$31-90$ Days Past Due $$10,000(20\%$ is estimated to be uncollectible$)$

$>90$ Days Past Due $$20,000(50\%$ is estimated to be uncollectible$)$

Balance in Allowance for Doubtful Accounts $($prior to any April $30$ entry$)$ $$5,000$ Credit

If ABC is using the $\%$ of sales method of estimating its bad debts, what is the journal entry made at the end of the month if the estimated $\%$ of sales that are uncollectible is $4\%?$