Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are given below. Age Interval Balance Estimated Uncollectible Accounts Percent Estimated Uncollectible Accounts Amount Not past due $556,000 1/2 % $2,780 1-30 days past due 61,200 2 1,224 31-60 days past due 27,800 6 1,668 61-90 days past due 20,000 14 2,800 91-180 days past due 14,500 41 5,945 Over 180 days past due 10,600 70 7,420 Total $690,100 $21,837 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $3,930 as of December 31. Journalize the adjusting entry for uncollectible accounts as of December 31. If an amount box does not require an entry, leave it blank.