Zuo Software categories its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts. Accounts not yet due = $377,000; estimated uncollectible = 10%. Accounts 130 days past due = $47,200; estimated uncollectible = 14%. Accounts 3190 days past due = $37,700; estimated uncollectible = 18% Accounts more than 90 days past due = $28,200; estimated uncollectible = 22%. At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $23,100 in its allowance for uncollectible accounts.

Required: 1. Estimate the appropriate 12/31/2021 balance for Zuos allowance for uncollectible accounts. 2. What journal entry should Zuo record to adjust its allowance for uncollectible accounts? 3. Calculate Zuos 12/31/2021 net accounts receivable balance.