Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $577,000. Of this amount, $67,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below.

Age Group	Amount Receivable					Estimated Percent Uncollectible
Not yet due		$	27,000				4	%
0-90 days past due			14,700				20	%
91180 days past due			9,700				25	%
More than 180 days past due			15,600				70	%
Total		$	67,000

. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,700 (credit).