On December 31, 20X1, certain account balances at Galaxy Company were as follows before year-end adjustments: Accounts Receivable $ 1,869,000 Allowance for Uncollectible Accounts (credit) 3,681 Sales 18,371,000 Sales Returns and Allowances 76,900 A further examination of the records showed that the "Sales" included $1,910,400 of cash sales during the year. Of the sales returns and allowances, $64,600 came from credit sales. Assume that Galaxy Company estimates its losses from uncollectible accounts to be 0.3 percent of net credit sales. Required: Compute the estimated amount of Uncollectible Accounts Expense for 20X1 and prepare the journal entry to record the provision for uncollectible accounts.