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 $=10\%.$

Accounts $145$ days past due $=$ $$30,000$; estimated uncollectible $=15\%.$

Accounts more than $45$ days past due $=$ $$12,000$; estimated uncollectible $=20\%.$

Before recording any adjustments, Dhaliwal has a debit balance of $$54,000$ in its allowance for uncollectible accounts.

Required:

Estimate the appropriate $12/31/2024$ balance for Dhaliwal$$s allowance for uncollectible accounts.

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