The company estimates future uncollectible accounts. The company determines $$5,900$ of accounts receivable on January $31$ are past due, and $20\%$ of these accounts are estimated to be uncollectible. The remaining accounts receivable on January $31$ are not past due, and $5\%$ of these accounts are estimated to be uncollectible. $($Hint: Use the January $31$ accounts receivable balance calculated in the general ledger.$)$ Record the adjusting entry for uncollectible accounts.