A City Uses the Allowance Method to Provide for Uncollectible

A city uses the allowance method to provide for uncollectible property taxes.At the start of the year,the city established an allowance of $100,000 for uncollectible taxes.During the year,it wrote off $80,000 as uncollectible.At year-end,the city still has some uncollected taxes,but believes it will need an allowance of only $15,000 to cover any receivables that it may need to write off as uncollectible.What adjusting entry should it make?