A company has the following balances on December 31, 2021, before any year-end adjustments: Accounts Receivable = $84,000; Allowance for Uncollectible Accounts = $1,200 (credit). The company estimates uncollectible accounts based on an aging of accounts receivable as shown below: Age Group Not yet due 0 - 30 days past due 31 - 90 days past due More than 90 days past due Total Estimated Amount Percent Receivable Uncollectible $45,000 7% 23,000 15% 12,000 55% 4,000 80% $ 84,000 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.) View transaction list Journal entry worksheet Record the adjustment for uncollectible accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2021