St. Joseph Hospital has the following balances on December 31, 2024, before any adjustment Accounts Receivable $54,000, Allowance for Uncollectible Accounts $1,400 (credit), St. Joseph estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group) Not yet due. 0 to 30 days past due. 31 to 90 days past due More than 90 days past due: Estimated Percent Amount Receivable Uncollectible $34,000 15% 9,400 20% 6,400 45% 4,200 85% $54,000 Total 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