Problem 5-4A Record transactions related to uncollectible accounts (LO5-4,5-5) [The following information applies to the questions displayed below.) Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $576,000. Of this amount, $66,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Percent Uncollectible Age Group Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Amount Receivable $26,000 14,600 9,600 15,800 $66,000 156 200 858 Problem 5-4A Part 1 Required: 1. Calculate the allowance for uncollectible accounts. Age Group Estimated Amount Uncollectible Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Problem 5-4A Part 2 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,600 (credit. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record cash received on account. Note: Enter debits before credits. General Journal Debit Credit Date September 30, 2022 Record entry Clear entry View general journal