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. Required: 1. Estimate the amount of uncollectible receivables. 2. Record the adjusting entry for uncollectible accounts on December 31, Year 1. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. 3. Calculate net accounts receivable