A company provides the following aging schedule for its accounts receivable on December 31, 20X1. Age Group Not yet due Accounts Receivable $ 94,000 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due 36,000 16,000 8,000 13,000 $167,000 Allowance for Uncollectible Accounts (credit balance) 4,100 nces Required: Estimated Percent Uncollectible 58 10 156 30% 70% 1. Calculate the estimated amount of uncollectible accounts within each age group and the allowance for uncollectible accounts. 2. Prepare the year-end journal entry to adjust the allowance account, assuming that the balance of the Allowance for Uncollectible Accounts before adjustment is the amount shown in cell B10. 3. Calculate net accounts receivable reported on the balance sheet at year-end.