3DS Merty Hosphal has the folowng balances on December 31, 2018,baore any astment Accanes Receivable S54,000, Aowance for Unooectible Accounts $,400 redo Mercy emates uncolectble aocounts based on an aging of aoounts recevable as hown below Es d Pe Amourt Recevabler S4,000 Age Ore 31-0 deys t de Moe 0 days pa du- 45% 6400 4200 4,000 Required 1. Estimate the amount of unoollectible recevaties Estimaed , Amount Age Gre Not yet due ean day pat duet 31 0 days pt dum More an 0days pa dm LRecord the austnent for unelecte cous on December 31, 2018 ( me entry is required for a transaonent sect No jmal endry requred in the r accoun eld View tranction Journal entry worksheet Record the austment entry for uncolecie Acceunts None r d be reds Dele Ganaral Journa Dabl Credt December 31, 2018 ecend entr Clear antry View general jurnal 2. Record the adjustment for uncollectible accounts on December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" View transaction list Journal entry worksheet 1 Record the adjustment entry for Uncollectible Accounts. Note: Enter debits before credits Date General Journal Debit Credit December 31, 2018 Record entry Clear entry View general journal 3. Calculate the net realizable value of accounts receivable. Total accounts receivable Net realizable value