On December 31 an aging of receivables revealed the following

Age in days Amount % Uncollectible

0-30             400,000            0.5%

31-60          100,000            1.5

61-90           60,000             10.0

91-120         20,000             50.0

Over            120 0                99.0

The allowance for doubtful accounts has an unadjusted debit balance of $200.

Record the year end adjusting entry for uncollectible accounts.