A company has the following balances on December 31, 2021, before any year-end adjustments: Accounts Receivable = $77,000; Allowance for Uncollectible Accounts = $1,500 (credit). The company estimates uncollectible accounts based on an aging of accounts receivable as shown below: 5% Age Group Not yet due @ - 30 days past due 31 - 90 days past due More than 90 days past due Total Estimated Amount Percent Receivable Uncollectible $41,000 21,000 30% 12,000 60% 3,000 75% $77,000 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