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. Estimated Percent Amount Receivable Uncollectible Age Group $39,000 9,900 6,900 3,200 Not yet due 0-30 days past due 31-90 days past due More than 90 days past due 20% 25% 40% 80% $59,000 Total Required: 1. Estimate the amount of uncollectible receivables. Estimated Age Group Amount Uncollectible Not yet due 0-30 days past due 31-90 days past due More than 90 days past due Total 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 1 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal 3. Calculate net accounts receivable. Total Accounts Receivable Net Accounts Receivable