Suzuki Supply reports the following amounts at the end of 2021 (before adjustment).

Credit Sales for 2021	$	251,000
Accounts Receivable, December 31, 2021		46,000
Allowance for Uncollectible Accounts, December 31, 2021		1,100		(Credit)

Required:

1. Record the adjusting entry for uncollectible accounts using the percentage-of-receivables method. Suzuki estimates 12% of receivables will not be collected. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)