Mercy Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $59,000; Allowance for Uncollectible Accounts = $1,300 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below.

Age Group	Amount Receivable		Estimated Percent Uncollectible
Not yet due		$	39,000					20	%
030 days past due			9,900					25	%
3190 days past due			6,900					40	%
More than 90 days past due			3,200					80	%
Total		$	59,000