Physicians' Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $60,000 Allowance for Uncollectible Accounts - $1,100 (credin. On December 31, 2021, Physicians' estimates uncollectible accounts to be 15% of accounts receivable. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (if no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 3. Calculate net accounts receivable. Total Accounts Receivable Less: Allowance for Uncollectible Accounts Add: Allowance for Uncollectible Accounts Net Accounts Receivable 9,000 9,000