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

Accounts not yet due $=$$$296,000$; estimated uncollectible $=20\%.$

Accounts $1-45$ days past due $=$$$41,100$; estimated uncollectible $=25\%.$

Accounts more than $45$ days past due $=$$$16,400$; estimated uncollectible $=30\%.$

Before recording any adjustments, Dhaliwal has a debit balance of $$73,800$ in its allowance for uncollectible accounts.

Required:

Estimate the appropriate $\frac{12}{31}\frac{?}{2024}$ balance for Dhaliwal's allowance for uncollectible accounts.

What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts?