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

Accounts not yet due = $285,000; estimated uncollectible = 5%.

Accounts 145 days past due = $39,600; estimated uncollectible = 10%.

Accounts more than 45 days past due = $15,800; estimated uncollectible = 15%.

Before recording any adjustments, Dhaliwal has a debit balance of $71,100 in its allowance for uncollectible accounts.

Required:

Estimate the appropriate 12/31/2024 balance for Dhaliwals allowance for uncollectible accounts.

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