Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due = $207,000; estimated uncollectible = 20%. 2. Accounts 1-45 days past due = $28,800; estimated uncollectible = 25%. 3. Accounts more than 45 days past due = $11,500; estimated uncollectible = 30%. Before recording any adjustments, Dhaliwal has a debit balance of $52,000 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? 21 Required 1 Required 2 Estimate the appropriate 12/31/2021 balance for Dhaliwal's allowance for uncollectible accou Balance in allowance for uncollectible accounts $ 62,400 Required 1 Required 2 Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. - 1 Accounts not yet due = $207,000; estimated uncollectible = 20%. 2. Accounts 1-45 days past due = $28,800, estimated uncollectible = 25%. 3. Accounts more than 45 days past due = $11,500: estimated uncollectible 30%. Before recording any adjustments, Dhaliwal has a debit balance of $52,000 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 i Required 2 What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Event General Journal Credit Debit 114,400 Bad debt expense