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

Accounts not yet due = $425,000; estimated uncollectible = 15%.

Accounts 130 days past due = $53,100; estimated uncollectible = 19%.

Accounts 3190 days past due = $42,500; estimated uncollectible = 22%

Accounts more than 90 days past due = $31,900; estimated uncollectible = 26%.

At 12/31/2024, before recording any adjustments, Zuo has a credit balance of $29,400 in its allowance for uncollectible accounts.

Required:

Estimate the appropriate 12/31/2024 balance for Zuos allowance for uncollectible accounts.

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

Calculate Zuos 12/31/2024 net accounts receivable balance.