Latson Pediatrics has the following balances on December $31,2024,$ before any adjustment: Accounts Receivable $=$ $$128,000$; Allowance for Uncollectible Accounts $=$ $$1,900($debit$).$ On December $31,2024,$ Latson estimates uncollectible accounts to be $15\%$ of accounts receivable.

Required:

$1.$ Record the adjusting entry for uncollectible accounts on December $31,2024.$

$2.$ Determine the amount at which bad debt expense is reported in the income statement and the allowance for uncollectible accounts is reported in the balance sheet.

$3.$ Calculate net accounts receivable reported in the balance sheet.