The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December 31, 2024, before any adjustment: Accounts Receivable $109,000; Allowance for Uncollectible Accounts = $3,900 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet due Amount Receivable Estimated Percent Uncollectible $59,000 59 25,900 10% 15,900 20% 8,200 80% $109,000 0 to 60 days past due 61 to 120 days past due More than 120 days past due Total Required: 1. Estimate the amount of uncollectible receivables. 2. Record the adjusting entry for uncollectible accounts on December 31, 2024. 3. Calculate net accounts receivable reported in the balance sheet. Complete this question by entering your answers in the tabs below.