At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $3,000 (credit)

Question:

At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $3,000 (credit) before adjustment. The company estimates future uncollectible accounts to be 4% of credit sales for the year. Credit sales for the year total $125,000. What is the adjustment Brinkley would record for Allowance for Uncollectible Accounts using the percentage-of-credit-sales method?