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 = $108,000; Allowance for Uncollectible Accounts = $3,800 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Not yet due Age Group 0-60 days past due 61-120 days past due More than 120 days past due Total Estimated Amount Receivable Percent Uncollectible $ 58,000 25,800 38 15% 15,800 25% 8,400 80% $108,000 Required: 1. Estimate the amount of uncollectible receivables. Age Group Estimated Amount Uncollectible Not yet due $ 1,740 0-60 days past due 3,870 61-120 days past due 3,950 More than 120 days past due 6,720 Total $ 16,280 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 list Journal entry worksheet 1 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date General Journal December 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts Debit Credit 18,000 18,000 > 3. Calculate net accounts receivable Total Accounts Receivable Net Accounts Receivable