ement A company has the following balances on December 31, 2021, before any year-end adjustments: Accounts Receivable - $91,000 Allowance for Uncollectible Accounts - $1700 (credit) The company estimates uncollectible accounts based on an aging of accounts receivable as shown below: 62 APCGroup Not yet due e - 30 days past due 31 - 90 days past due More than 90 days past due Total Estimated Amount Percent Receivable Uncollectible $ 49, eee 23,000 20% 12.000 50% 7,000 90% $ 91,000 Record the adjustment for uncollectible accounts on December 31, 2021. (if no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Record the adjustment for uncollectible accounts. Note: Enter debits before credits Date Debit Credit General Journal Bad Debt Expense Dec 31, 2021