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 Amount Receivable Estimated Percent Uncollectible Not yet due $34,000 15% 0 to 30 days past due 9,400 20% 31 to 90 days past due 6,400 45% More than 90 days past due 4,200 85% Total $54,000 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