Required Information Problem 5-4A Record transactions related to uncollectible accounts (LO3-4, 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 $573,000. Of this amount. $63.000 remains receivable at the end of the year. An aging schedule as of December 31, 2021. is provided below. Age Group Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Amount Receivable $23,000 14,300 9, 300 16,480 $63,00 Estimated Percent Uncollectible 5% 15% 2ex 85% 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 Required Information 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 $573,000. Of this amount. $63.000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Not yet due 8-90 days past due 91-180 days past due More than 180 days past due Total Amount Receivable $23, e8e 14,380 9, 300 16,480 $63,00 Estimated Percent Uncollectible 5% 15% 20% 85% Problem 5-4A Part 2 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3.300 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first account field.) View transaction et Journal entry worksheet