A hospital has the following balances on December 31, Year 1, before any adjustment: Accounts Receivable = $64,000; Allowance for Uncollectible Accounts = $1,400 (credit). The hospital estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet dus 0-30 days past due 31-90 days past due More than 90 days past due Total Amount Receivable $44,000 10,400 7,400 2,200 $ 64,000 Estimated Percent Uncollectible 159 200 458 858 A hospital has the following balances on December 31, Year 1, before any adjustment: Accounts Receivable = $64,000; Allowance for Uncollectible Accounts = $1,400 (credit). The hospital estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet dus 0-30 days past due 31-90 days past due More than 90 days past due Total Amount Receivable $44,000 10,400 7,400 2,200 $ 64,000 Estimated Percent Uncollectible 159 200 458 858