Mercy Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $64,000; Allowance for Uncollectible Accounts = $1,400 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet due 0-30 days past due 31-90 days past due More than 90 days past due Total Amount Receivable Estimated Percent Uncollectible $44,000 15% 10,400 20% 7,400 45% 2,200 85% $64,000 Required: 1. Estimate the amount of uncollectible receivables. Age Group Estimated Amount Uncollectible Not yet due $ 6,600 0-30 days past due 2,080 31-90 days past due 3,330 es More than 90 days past due 1,870 Total $ 13,880 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 1 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal 3. Calculate net accounts receivable. Total Accounts Receivable Net Accounts Receivable