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 Recelvable = $90,000; Allowance for Uncollectible Accounts = $2,000 (debill. The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Fatimated Percent Uncollectible 55 155 hee Grow Not yet due 0 - 60 days past due 61-120 days past de More than 120 days pat de Total Amount Receivable $40.000 24.000 14.000 12.000 $90.000 25 30 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 5 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