At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: Accounts not yet due = $83,000; estimated uncollectible = 3%. Accounts 1-30 days past due = $29,000; estimated uncollectible = 15%. Accounts more than 30 days past due = $6,000; estimated uncollectible = 60%. Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $820 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)