Southwest Pediatrics has the following balances on December 31, 2021, before any adjustment Accounts Receivable - $128.000 Allowance for Uncollectible Accounts - $1,900 (debit. On December 31, 2021, Southwest estimates uncollectible accounts to be 15% of accounts receivable Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021 (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account feld.)