42 Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $408,000 on account. Of this amount, $58,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Age Group Amount Receivable. Percent Uncollectible Not yet due 0-30 days past due 31-60 days past due t $38,000 48 10,800 68 7,800 128 More than 60 days past due 1,400 30% Total $58,000 Problem 5-4B Part 2 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $380 (debit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet es No 1 Date December 31, 2021 General Journal Bad Debt Expense Allowance for Uncollectible Accounts Debit Credit