Presented below is an aging schedule for Sheffield Corp. at December 31, 2021. At December 31,2021, the unadjusted balance in Allowance for Doubtul Accounts is a credit of $11,200. Journalize the adjusting entry for uncollectibles at December 31,2022 , assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $870 and the aging schedule indicates that total estimated uncollectibles will be $30,400. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)