Triple Tier Bakery is a locally-owned business offering custom cakes, cupcakes, desserts and wedding cakes. At year end, Triple Tier's balance of Allowance for Uncollectible Accounts is $590 (credit) before adjustment. The Accounts Receivable balance is $24,500. During the next year, Triple Tier estimates that 15% of accounts will be uncollectible.

Record the adjustment required 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.)