3-a. Assume the same facts as above but assume actual write-offs in 2022 were $15,000. Record the write-off of accounts receivable In 2022. (if no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Physicians' Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable - $60,000; Allowance for Uncollectible Accounts - $1,100 (credit. On December 31, 2021, Physicians' estimates uncollectible accounts to be 15% of accounts receivable Det