Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due = $216,000; estimated uncollectible = 10%. 2. Accounts 1-45 days past due = $30,000; estimated uncollectible = 15%. 3. Accounts more than 45 days past due = $12,000; estimated uncollectible = 20%. Before recording any adjustments, Dhaliwal has a debit balance of $54,000 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? Required 1 Required 2 Estimate the appropriate 12/31/2021 balance for Dhaliwal's allowance for uncollectible accounts. Balance in allowance for uncollectible accounts