Problem 5-4A Record transactions related to uncollectible accounts (L05-4,5-5) [The following information applies to the questions displayed below) Pearl White Orthodontist specializes in correcting misaligned teeth During 2021, Pearl provides services on account of $583,000 of this amount. $73,000 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 $33,000 SX 0-90 days past due 15,300 10% 91-180 days past due 10,300 30% More than 180 days past due 14,400 80% Total $73,000 Problem 5-4A Part 2 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $4,300 (credio. (if no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.)