At the end of the year, Dahir Incorporateds balance of Allowance for Uncollectible Accounts is $3,000 (credit)

Question:

At the end of the year, Dahir Incorporated’s balance of Allowance for Uncollectible Accounts is $3,000 (credit) before adjustment. The company estimates future uncollectible accounts to be $15,000. What adjustment would Dahir record for Allowance for Uncollectible Accounts?