Mercy Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $56,000; Allowance for Uncollectible Accounts = $1,300 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below.

Age GroupAmount ReceivableEstimated Percent UncollectibleNot yet due$36,00020%0-30 days past due9,60025%31-90 days past due6,60040%More than 90 days past due3,80080%Total$56,000

Required:

1.Estimate the amount of uncollectible receivables.

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.)

3.Calculate net accounts receivable.