Mercy Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $51,000; Allowance for Uncollectible Accounts = $1,400 (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 $ 31,000 15 % 030 days past due 9,100 20 % 3190 days past due 6,100 45 % More

Required:

1. Estimate the amount of uncollectible receivables