Mercy Hospital has the following balances on December 31, 2018, before any adjustment: Accounts Receivable = $53,000; Allowance for Uncollectible Accounts = $1,300 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below.

Required:

1. Estimate the amount of uncollectible receivables.

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.)

3. Calculate the net realizable value of accounts receivable.

Amount Age Group Not yet due 0-30 days past due 31 - 90 days past due More than 90 days past due Receivable $ 33,000 9,300 6,300 4,400 Estimated Percent Uncollectible 15% 20% 40% 80% Total $ 53,000