Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. Accounts not yet due = $216,000; estimated uncollectible = 20%. Accounts 145 days past due = $30,000; estimated uncollectible = 25%. Accounts more than 45 days past due = $12,000; estimated uncollectible = 30%. Before recording any adjustments, Dhaliwal has a debit balance of $54,100 in its allowance for uncollectible accounts.

Required: 1. Estimate the appropriate 12/31/2021 balance for Dhaliwals allowance for uncollectible accounts.

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