The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December 31, 2024, before any adjustment: Accounts Receivable = $108,000; Allowance for Uncollectible Accounts = $3,800 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Amount Receivable Estimated Percent Uncollectible Not yet due $58,000 3% 0 to 60 days past due 25,800 15% 61 to 120 days past due 15,800 25% More than 120 days past due 8,400 80% Total $108,000