12 % Uncollectible Age of AR Current 1-30 days past due 31-90 days past due Over 90 days past due Balance, Dec 31 2020 2021 6.200 5.600 1.125 2.800 720 630 540 398 8.585 9.428 2% 5% 20% 50% a. Calculate total estimated uncollectible accounts as of December 31, 2021. b. Journalize the bad debt expense for 2021. 2 Complete the worksheet above up to Adjusted Trial Balance. 3 Calculate net income of 2021. You don't need to make Income Statement. 4 Prepare Statement of Financial Position as of December 31, 2021