E5-10 Mercy Hospital has the following balances on December 31,2024, before any adjustment: Accounts Receivable =$70,000; Allowance for Uncollectible Accounts =$1,400 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below. Required: 1. Estimate the amount of uncollectible receivables. 2. Record the adjusting entry for uncollectible accounts on December 31, 2024. 3. Calculate net accounts receivable reported in the balance sheet