Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $586,000. Of this amount, $76,000 remains receivable at the end of the year. An aging schedule as of December 31 2021, is provided below. Estimated Amount Percent Age Group Receivable Uncollectible Not yet due $36,000 5 0-90 days past due 15,600 105 91-180 days past due 10,600 304 More than 180 days past due 13,800 824 Total $76,800 Problem 5-4A Part 2 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $4,600 (credit. (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