Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due = $425,000; estimated uncollectible = 10%. 2. Accounts 1-30 days past due = $36,100; estimated uncollectible = 8%. 3. Accounts 31-90 days past due = $28,900; estimated uncollectible = 12% 4. Accounts more than 90 days past due = $21,700; estimated uncollectible = 15%. At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $23,600 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 balance for Zuo's allowance for uncollectible accounts. 2. What journal entry should Zuo record to adjust its allowance for uncollectible accounts? 3. Calculate Zuo's 12/31/2021 net accounts receivable balance.