At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: 1. Accounts not yet due = $81 , 000 ; estimated uncollectible = 2% . 2. Accounts 1 to 30 days past due = $28 , 000 ; estimated uncollectible = 20% , 3. Accounts more than 30 days past due = $9 , 000 , estimated uncollectible = 60% ; Required: Record the year-end adjusting entry for uncollectible accounts, assuming the current balance of the Allowance for Uncoliectible Accounts is $830 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first. account field.).