Required information Problem 5-48 Record transactions related to uncollectible accounts (LO5-4, 5-5) [The following information applies to the questions displayed below] Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $408,000 on account. Of this amount, $58,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Age Group Not yet due Amount Receivable $38,000 Percent Uncollectible 41 0-30 days past due. 10,800 61 31-60 days past due 7,800 12 More than 60 days past due Total 1,400 301 $58,000 Problem 5-4B Part 2 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $380 (debit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list