11) (3 points) At December 31, 2021, a company has the following accounts receivable and estimates of uncollectible accounts: Age Group Not yet due Amount Receivable Estimated Percent Uncollectible $160,000 4% 0-30 days past due 40,000 20% More than 30 days past due Total accounts receivable 8,000 $208,000 50% Record the year-end adjustment for uncollectible accounts, assuming the balance of the Allowance for Uncollectible Accounts is $500 (credit) before adjustment