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 = $97,000; Allowance for Uncollectible Accounts = $2,700 (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 $ 47,000 24,700 14,700 10,600 Estimated Percent Uncollectible 4% 20% 30% 85% $ 97,000 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