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 $38,000 4% 0-30 days past due 10,800 6% 31-60 days past due 7,800 12% More than 60 days past due 1,400 30% Total $58,000 Problem 5-4B Part 1 Required: 1. Calculate the allowance for uncollectible accounts. Not yet due Age Group 0-30 days past due 31-60 days past due More than 60 days past due Total Estimated Amount Uncollectible