Physicians Hospital has the following balances on December 31, 2018, before any adjustment: Accounts Receivable $49,000, Allowance for Uncollectible Accounts $1,200 (crear). On December 31, 2018, Physicians' estimates uncollectible accounts to be 10% of accounts receivable. Required: 1. Record the adjustment for uncollectible accounts on December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field)