Mercy Hospital has the following balances on December 31, 2018, before any adjustment Accounts Receivable = $54,000. Allowance for Uncollectible Accounts = $1,400 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below Amount Age Group Not yet due 0- 30 days past due 31-90 days past due More than 90 days past due Receivable S 34,000 9,400 6,400 4,200 Estimated Percent Uncollectible 10% 15% 45% 85% Total S 54,000 Required 1. Estimate the amount of uncollectible receivables Age Group Amount Uncollectible Not yet due 0-30 days past due 31-90 days past due More than 90 days past due Total 2. Record the adjustment for uncollectible accounts on December 31, 2018. (If no entry is required for a transaction/event, select " No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the adjustment entry for Uncollectible Accounts Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2018 Bad debt expense Allowance for uncollectible accounts Record entry Clear entry View general journal 3. Calculate the net realizable value of accounts receivable. Total accounts receivable Less: Allowance for uncollectible accounts Net realizable value