The following aging information pertains to the Ryan one and Lucas Company (RLC) accounts receivable balance at December 31, 2021: RLC uses the Aging (\% of Accounts Receivables) method to estimate bad debts. During 2021, RLC. wrote off $38,000 of accounts receivables. RLC's December 31, 2020, allowance for doubtful accounts balance was $40,000. Assume RLC prepares their financial statements only at the end of the year (December 31, 2021) i. What is the amount of RLC's allowance for uncollectible accounts on the Balance Sheet at December 31, 2021? (Show your work) ii. Prepare the adjusting journal entry RLC would make on December 31, 2021 to estimate its uncollectible accounts receivables