Providence Hospital has the following balances on December 31, 2024, before any adjustment: Accounts Receivable = $62,000; Allowance for Uncollectible Accounts = $1,300 (credit). Providence estimates uncollectible accounts based on an aging of accounts receivable as shown below.

Required: 1. Estimate the amount of uncollectible receivables. 2. Record the adjusting entry for uncollectible accounts on December 31, 2024. 3. Calculate net accounts receivable reported in the balance sheet.

\begin{tabular}{lcc} Age Group & Amount & EstimatedPercentUncollectible \\ Not yet due & Receivable & 20% \\ 0 to 30 days past due & 10,200 & 25% \\ 31 to 90 days past due & 7,200 & 40% \\ More than 90 days past due & 2,600 & 80% \\ Total & $62,000 \\ \hline \end{tabular} Estimate the amount of uncollectible receivables. Record the adjusting entry for uncollectible accounts on December 31,2024 . (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Calculate net accounts receivable reported in the balance sheet. \begin{tabular}{lcc} Age Group & Amount & EstimatedPercentUncollectible \\ Not yet due & Receivable & 20% \\ 0 to 30 days past due & 10,200 & 25% \\ 31 to 90 days past due & 7,200 & 40% \\ More than 90 days past due & 2,600 & 80% \\ Total & $62,000 \\ \hline \end{tabular} Estimate the amount of uncollectible receivables. Record the adjusting entry for uncollectible accounts on December 31,2024 . (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Calculate net accounts receivable reported in the balance sheet