Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due = $106,000; estimated uncollectible = 10%. 2. Accounts 1-45 days past due = $14,700; estimated uncollectible = 15%. 3. Accounts more than 45 days past due = $5,900; estimated uncollectible = 20%. Before recording any adjustments, Dhaliwal has a debit balance of $26,700 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2024 balance for Dhaliwal's allowance for uncollectible accounts. 2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Estimate the appropriate 12/31/2024 balance for Dhaliwal's allowance for uncollectible accounts. Balance in allowance for uncollectible accounts