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 $95,000; Allowance for Uncollectible Accounts = $2,500 (debit. The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Estimated Age Group Amount Receivable Percent Uncollectible Not yet due $45,000 5% :54 0-60 days past due. 24,500 10% 61-120 days past due 14,500 20% More than 120 days past due 11,000 70% Total $95,000 nces 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 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.)