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 =$99,000; Allowance for Uncollectible Accounts = $2,900 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Required: 1. Estimate the amount of uncollectible receivables. 2. Record the adjusting entry for uncollectible accounts on December 31,2024. 3. Calculate net accounts recelvable reported in the balance sheet