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 = $106,000: Allowance for Uncollectible Accounts $3,600 (deblo. 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 due More than 120 days past due Total Amount Receivable $56,000 25,600 15,600 8,800 $ 106,000 Estimated Percent Uncollectible 58 101 201 BO Required: 1. Estimate the amount of uncollectible receivables. Answer is complete and correct. Estimated Age Group Amount Uncollectible Not yet duo $ 2.800 0-60 days past due 2,560 61-120 days past due 3,120 More than 120 days past due 7,040 Total S 15,520 Answer is complete and correct. No Debit Credit 1 Date General Journal December 31, 202 Bad Debt Expense Allowance for Uncollectible Accounts 19,120 19,120 3. Calculate net accounts receivable Answer is complete but not entirely correct. $ Total Accounts Receivable Less: Allowance for Uncollectible Accounts 106,000 19,120 $ 86,880 X Net Accounts Receivable