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 = $93,000; Allowance for Uncollectible Accounts = $2,300 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet due 060 days past due 61120 days past due More than 120 days past due Total Amount Receivable $ 43,000 24,300 14,300 11,400 $ 93,000 Estimated Percent Uncollectible 58 15% 25% 80% Required: 1. Estimate the amount of uncollectible receivables. Age Group Estimated Amount Uncollectible Not yet due 0-60 days past due 61-120 days past due More than 120 days past due 78,700 Total $ 78,700 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 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 Total Accounts Receivable Net Accounts Receivable