2 of 3 Required information Problem 5-4B Record transactions related to uncollectible accounts (LO5-4,5-5) [The following information applies to the questions displayed below] Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $404,000 on account. Of this amount, $54,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated 53:38 Age Group Not yet due 0-30 days past due 31-60 days past due Amount Receivable $34,000 Percent Uncollectible 36 10,400 4 7,400 More than 60 days past due ok Total 2,200 $54,000 12 251 inces Problem 5-4B Part 2 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $340 (debi). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < 1 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Datel December 31, 2021 General Journali Debit Credit Record entry Clear entry View general journal