Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.

Accounts not yet due $=$ $$255,000$; estimated uncollectible $=20\%.$

Accounts $130$ days past due $=$ $$31,900$; estimated uncollectible $=23\%.$

Accounts $3190$ days past due $=$ $$25,500$; estimated uncollectible $=26\%$

Accounts more than $90$ days past due $=$ $$19,100$; estimated uncollectible $=30\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$21,400$ in its allowance for uncollectible accounts.

Required:

Estimate the appropriate $12/31/2024$ balance for Zuo$$s allowance for uncollectible accounts.

What journal entry should Zuo record to adjust its allowance for uncollectible accounts?

Calculate Zuo$$s $12/31/2024$ net accounts receivable balance.