Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts 1. Accounts not yet due = $207,000; estimated uncollectible = 20% 2. Accounts 1-45 days past due = $28,800; estimated uncollectible = 25%. 3. Accounts more than 45 days past due = $11,500; estimated uncollectible = 30%. Before recording any adjustments, Dhaliwal has a debit balance of $52,000 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 balance for Dhaliwal's allowance for uncollectible accounts 2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts