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 = $107,000; Allowance for Uncollectible Accounts = $3,700 (debit). The center estimates uncollectible accounts based on an aging of accounts receivable as shown below. Age Group Not yet due 060 days past due 61-120 days past due More than 120 days past due Total Estimated Percent Amount Receivable Uncollectible $ 57,000 4% 25,700 20% 15,700 30% 8,600 85% $ 107,000 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.) View transaction list Journal entry worksheet