The general ledger account for Accounts Receivable shows a debit balance of $890,000. The Allowance for Uncollectible Accounts has a credit balance of $43,000. Net sales for the year were $2,400,000. Looking at an Aging of Accounts Receivable results in an estimate of $54,000 of uncollectible accounts receivable. What amount should be booked (added) to Uncollectible Accounts Expense? Make the journal entry in good form.