During its first year of operation in 2014, Jameson Sales Corporation made most of its sales on credit. At the end of the year, accounts receivable amounted to $175,000. On December 31, 2014, management reviewed the collectible status of the accounts receivable. Approximately 7.5% of the $175,000 of accounts receivable were estimated to be uncollectible. What adjusting entry would be made December 31, 2014?