The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $97,000; Allowance for Uncollectible Accounts = $2,700 (debil. The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet due 0-60 days past due 61-120 days past duo More than 120 days past due Total Amount Receivable $ 47,000 24,700 14,700 10,600 $ 97,000 Estimated Percent Uncollectible 40 200 301 850 Required: 1. Estimate the amount of uncollectible receivables. Age Group Estimated Amount Uncollectible Not yet duo 0-60 days past du 61-120 days past due More than 120 days past due Total $ 2. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction dist Journal entry worksheet Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal 3. Calculate net accounts receivable. (Hint: this is the amount reported on the balance sheet: Acct Receivable ending balance less Allowance ending balance.] Total Accounts Receivable Not Accounts Receivable