Required information [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 $584,000. Of this amount, $74,000 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 $34,000 Estimated Percent Uncollectible 48 15,400 20% 10,400 25$ 14,200 80% $74,000 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $4,400 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)