Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $408,000 on account. Of this amount, $58,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Age Group Amount Receivable Percent Uncollectible Not yet due 0-30 days past due 31-60 days past due $38,000 4% 10,800 6% 7,800 12% More than 60 days past due Total 1,400 30% $58,000 Problem 5-4B Part 2 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $380 (debit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit