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 - $99,000: Allowance for Uncollectible Accounts $2,900 (deb/). 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 $ 49,000 24,900 15% 14,900 25% 10,200 sex $ 99,000 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 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.) 3 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