Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due =$296,000; estimated uncollectible =20%. 2. Accounts 145 days past due =$41,100; estimated uncollectible =25%. 3. 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: 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? Estimate the appropriate 12/31/2021 balance for Dhaliwal's allowance for unciollectible accounts