Mercy Hospital has the following balances on December 31, 2024, before any adjustment: Accounts Receivable =$70,000; Allowance for Uncollectible Accounts =$1,400 (positive, credit balance). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below. Required: 1-a. Estimate the amount of uncollectible receivables for the year ended. 1-b. Determine the amount at which Bad Debt Expense is reported in the income statement and the Allowance for Uncollectible Accounts is reported in the balance sheet. 2. Calculate net accounts receivable reported in the balance sheet