Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts.
1. Accounts not yet due = $180,000; estimated uncollectible = 10%.
2. Accounts 1–45 days past due = $25,000; estimated uncollectible = 20%.
3. Accounts more than 45 days past due = $10,000; estimated uncollectible = 30%. Before recording any adjustments, Dhaliwal has a debit balance of $45,000 in its allowance for uncollectible accounts.

Required:
1. Estimate the appropriate 12/31/2021 balance for Dhaliwal’s allowance for uncollectible accounts.
2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts?