Check my work The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $109,000; Allowance for Uncollectible Accounts $3,900 (debit. The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Estimated Percent Age Group Amount Receivable Uncollectible Not yet due $ 59,000 59 0-60 days past due 25,900 108 61-120 days past due 15,900 200 More than 120 days past due 800 Total $ 109,000 8,200 Required: 1. Estimate the amount of uncollectible receivables. Estimated Amount Uncollectible Age Group Not yet due 0-60 days paut duo 61-120 days past due More than 120 days past due Total Ches 2. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general Journal mu HER 3. Calculate net accounts receivable Total Accounts Receivable Net Accounts Receivable