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. Age Group Amount Receivable Estimated Percent Uncollectible Not yet due $49,000 4% 0 to 60 days past due 24,900 15% 61 to 120 days past due 14,900 25% More than 120 days past due 10,200 80% Total $99,000 Required: 1. Estimate the amount of uncollectible receivables. 2. Record the adjusting entry for uncollectible accounts on December 31, 2024. 3. Calculate net accounts receivable reported in the balance sheet