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 = $108.000: Allowance for Uncollectible Accounts $3,800 (debin. 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 Estimated Percent Amount Receivable Uncollectible $ 58,00 3% 25,800 15% 15,00 25% 8,400 $ 108, eeu Required: 1. Estimate the amount of uncollectible receivables Age Group Not yet due 10-60 days past due 01.120 days past que More than 120 ays past que Tota Estimated Amount Uncollectible $ 1.740 3.870 3.050 0.720 $ 16.280 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 C 1 Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits General Journal Debit Date December 31 2021 Credit View general journal