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 receivable reported in the balance sheet. Complete this question by entering your answers in the tabs below. Estimate the amount of uncollectible receivables. Record the adjusting entry for uncollectible accounts on December 31,2024 . (If no entry is required for a p select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits. 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. Complete this question by entering your answers in the tabs below. Calculate net accounts receivable reported in the balance sheet