Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $572,000. Of this amount, $62,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021. is provided below. Age Group Not yet due 0-90 days pant due 91-180 days past due More than 180 days past due Total Amount Receivable $22,000 14,200 9,200 16,600 $62,000 Estimated Percent Uncollectible 58 108 30% 80 Problem 5-4A Part 1 Required: 1. Calculate the allowance for uncollectible accounts, Estimated Amount Uncollectible Age Group Not yet due 0-90 days past dun 91-180 days past due More than 100 days past due Total