At the end of the year, brinkley incorporated’s balance of allowance for uncollectible accounts is $2,300 (debit) before adjustment. the company estimates future uncollectible accounts to be 5% of credit sales for the year. credit sales for the year total $118,000. what adjustment would brinkley record for allowance for uncollectible accounts using the percentage-of-credit-sales method? (if no entry is required for a particular transaction/event, select "no journal entry required" in the first account field.)