Please explain in detail, Thank you!

Allowance for Uncollectible Accounts The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December 31, 2018, before any adjustment: Accounts Receivable =$110,000; Allowance for Uncollectible Accounts =$4,000 (debit). Part A. The center estimates uncollectible accounts should be 2% of accounts receivable. Bad debt expense for the year should be: 1 Part B. The center estimates uncollectible accounts based on an aging of accounts receivable as shown Part B. The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. 1. Estimate the amount of uncollectible receivables. 2. Record the adjustment for uncollectible accounts on December 31, 2018. 3. Record Write-off when the center determines that $10,000 is not collectible during 2019