A company has the following balances on December 31, 2021, before any year-end adjustments: Accounts Receivable = $77,000; Allowance for Uncollectible Accounts $2,000 (credit). The company estimates uncollectible accounts based on an aging of accounts receivable as shown below: Estimated Age Group Not yet due 0-30 days past due - 31 90 days past due More than 90 days past due Total Amount Receivable Percent Uncollectible $45,000 5% 17,000 10% 11,000 50% 4,000 $77,000 90% Record the adjustment for uncollectible accounts on December 31, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)