Required information Problem 5-48 Record transactions related to uncollectible accounts (L05-4, 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 $394,000 on account. Of this amount, $44,000 remains uncollected 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 0-30 days past due 31-60 days past due More than 60 days past due Amount Receivable $24,000 9,400 6,400 4,200 $44,000 3% 4% 11% 25% Total Problem 5-4B Part 1 Required: 1. Calculate the allowance for uncollectible accounts Estimated Amount Uncollectible Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total