Physicians' Hospital has the following balances on December 31, 2015. before any adjustment: Accounts Receivable = $60,000; Allowance for Uncollectible Accounts - $1, 100 (credit) On December 31, 2015. Physicians' estimates uncollectible accounts to be 15% of accounts receivable. Record the adjustment for uncollectible accounts on December 31. 2015 (If no entry is required lord a transaction/event. select "No journal entry required" in the first account field.)