Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. Accounts not yet due = $123,000; estimated uncollectible = 5%. Accounts 145 days past due = $17,100; estimated uncollectible = 10%. Accounts more than 45 days past due = $6,800; estimated uncollectible = 15%. Before recording any adjustments, Dhaliwal has a debit balance of $30,700 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?