Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts 1. Accounts not yet due =$180.000, estimated uncollectible =10% 2. Accounts 145 days past due $25,000, estimated uncollectible =20% 3. Accounts more than 45 days past due =$10,000; estimated uncollectible =30%. Before recording any adjustments. Dhallwal has a debit balance of $45,000 in its allowance for uncollectible accounts: Required: 1. Estimate the appropriate 1231/2024 balance for Dhaliwal's allowance for uncollectible accounts. 2. What joumal entry should Dhaliwal record to adjust its allowance for uncollectible accounts