[The following information applies to the questions displayed below.) Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $398,000 on account. Of this amount, $48,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Amount Receivable $28,000 9,800 6,800 3,400 $ 48,000 Estimated Percent Uncollectible 2% 5% 10% 20% Problem 5-4B Part 2 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $280 (debit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet