The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following

balances on December $31,2024,$ before making any adjusting entry: Accounts Receivable $=$$$110,000$; Allowance for Uncollectible

Accounts $=$$$4,000($debit balance$).$ The center estimates uncollectible accounts based on an aging of accounts receivable as shown

below.

Required:

What is the adjusting entry for uncollectible accounts for the year ended December $31,2024?$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1$

Record the adjusting entry for uncollectible accounts.

Note: Enter debits before credits.