t the end of the year, Mercy Cosmetics balance of Allowance for Uncollectible Accounts is $570 (credit) before adjustment. The balance of Accounts Receivable is $23,500. The company estimates that 12% of accounts will not be collected over the next year. What adjustment would Mercy Cosmetics record for Allowance for Uncollectible Accounts? (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)