Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $582,000. Or this amount. $72,000 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 $32,000 0-90 days past due 15,200 151 91-180 days past due 10,200 201 More than 180 days past due 14.600 850 Total $72,000 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $4.200 (credih. (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 Journal entry worksheet Record the entry to re-establish account previously written off. Note: Enter debits before credits. Date General Journal Debit Credit September 30, 2022 Record entry Clear entry View general Journal Journal entry worksheet Record cash received on account. Note: Enter debits before credits. General Journal Debit Credit Date September 30, 2022 Record entry Clear entry View general Journal