EXPLAIN PLEASE

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 = 15%. 2. Accounts 1-45 days past due = $25,000; estimated uncollectible = 20%. 3. Accounts more than 45 days past due = $10,000; estimated uncollectible = 25%. Before recording any adjustments, Dhaliwal has a debit balance of $45,100 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 balance for Dhaliwal's allowance for uncollectible accounts. 2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts