Mercy Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $61,000; 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 $41,000 10,100 7,100 2,800 $ 61,000 Estimated Percent Uncollectible 15% 20% 45% 85% 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 $ 0 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. Debit Credit Date General Journal December 31, 2021 Income Tax Expense Allowance for Uncollectible Accounts Record entry Clear entry View general journal 3. Calculate net accounts receivable. Total Accounts Receivable Net Accounts Receivable