Challenger Pediatrics has the following balances on December $31,2024,$ before any adjustment: Accounts Receivable $=$$$113,000$; Allowance for Uncollectible Accounts $=$$$1,900($debit$).$ On December $31,2024,$ Challenger estimates uncollectible accounts to be $15\%$ of accounts receivable.

Required:

Record the adjusting entry for uncollectible accounts on December $31,2024.$

Determine the amount at which bad debt expense is reported in the income statement and the allowance for uncollectible accounts is reported in the balance sheet.

Calculate net accounts receivable reported in the balance sheet.