The Physical Therapy Center specializes in helping patients regain motor sklls after serious accidents. The center has the following balances on December 31, 2018, before any adjustment Accounts Receivable $107,000; Allowance for Uncollectible Accounts-$3,700 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below Estmated Percent Amount Age Group Not yat due 0-60 days past due 01- 120 days past due More than 120 days past due Uncolecsble 25,700 5,700 8,600 20% 30% 85% Total $107.000 Required: Estimate the amount of uncollectible receivables Age Group Not yel due 0-80 days past due 1-120 days past due More than 120 days pest due Total 2. Record the adjustment for uncollectible accounts on December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet Record the adjustment entry for Uncollectible Accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31. 2018 Record entry Clear entry View general journal 3. Calculate the net realizable value of accounts receivable. Total accounts receivable Net t realizable value