E 7-14 Calculate uncollectible accounts using the aging method; record adjustment [S LO7-5, 9 LO7-6 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, Dhaliwal has a debit balance of $45,000 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2024 balance for Dhaliwal's allowance for uncollectible accounts. 2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts