Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts.

1. Accounts not yet due = $170,000; estimated uncollectible = 10%.
2. Accounts 145 days past due = $23,600; estimated uncollectible = 15%.
3. Accounts more than 45 days past due = $9,400; estimated uncollectible = 20%.

Before recording any adjustments, Dhaliwal has a debit balance of $42,300 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 balance for Dhaliwals allowance for uncollectible accounts. 2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts?