Help Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $397,000 on account. Of this amount, $47,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Percent Uncollectible Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Amount Receivable $27,000 9,700 6,700 3,600 $47,000 256 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $270 (deb/). (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 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustm $270 (deb/1). (if no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first accou View transaction list Journal entry worksheet Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Debit Credit Date General Journal December 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts Record entry Clear entry View general journal