Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $573,000. Of this amount, $63,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below.

Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,300 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

Age Group Not yet due 0-90 days past due 91180 days past due More than 180 days past due Total Amount Receivable $23,000 14,300 9,300 16,400 $63,000 Estimated Percent Uncollectible 5% 15% 20% 85% Journal entry worksheet