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 Required: 1. Estimate the amount of uncollectible receivables. Record the adjusting entry for uncollectible accounts on December 31