Exercise $7-15($Algo$)$ Calculate uncollectible accounts using the aging method; record adjustments $[$LO$7-5,7-6]$

Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.

Accounts not yet due $=$ $$391,000$; estimated uncollectible $=5\%.$

Accounts $130$ days past due $=$ $$49,000$; estimated uncollectible $=8\%.$

Accounts $3190$ days past due $=$ $$39,100$; estimated uncollectible $=12\%$

Accounts more than $90$ days past due $=$ $$29,400$; estimated uncollectible $=15\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$20,600$ in its allowance for uncollectible accounts.

Required:

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

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

Calculate Zuo$$s $12/31/2024$ net accounts receivable balance.