Mercy Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $62,000; Allowance for Uncollectible Accounts = $1,300 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet due 030 days past due 31-90 days past due More than 90 days past due Amount Receivable $ 42,000 10,200 7,200 2,600 Estimated Percent Uncollectible 20% 25% 40% 80% Total $ 62,000 Required: 1. Estimate the amount of uncollectible receivables. Age Group Estimated 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 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