On December $31,20$X$1,$ certain account balances at Galaxy Company were as follows before year$-$end adjustments:

Accounts Receivable $ $1,865,000$

Allowance for Uncollectible Accounts $($credit$)3,641$

Sales $18,331,000$

Sales Returns and Allowances $76,500$

A further examination of the records showed that the "Sales" included $$1,908,400$ of cash sales during the year. Of the sales returns and allowances, $$62,600$ came from credit sales. Assume that Galaxy Company estimates its losses from uncollectible accounts to be $0\mathrm{.}1$ percent of net credit sales.

Required:

Compute the estimated amount of Uncollectible Accounts Expense for $20$X$1$ and prepare the journal entry to record the provision for uncollectible accounts.