Medillan Clinic provides treatment and care for individuals with spinal cord injuries. On December 31, 2021 before any adjustment, the clinic has the following balances: Accounts Receivable = $102,000; Allowance for Uncollectible Accounts = $3,200 (deblo. As shown below, the clinic uses an aging of accounts receivable to estimate uncollectible accounts Age Group Not yet due 8-60 days past due 61-120 days past due More than 120 days past due Total Amount Receivable $ 52,000 25, 200 15,200 9,600 $102,000 Estimated Percent Uncollectible 49 15% 25% 804 2. Record the adjusting entry for uncollectible accounts on December 31, 2021. (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 General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal 3. Calculate net accounts receivable Total Accounts Receivable Net Accounts Receivable