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

Accounts not yet due $=$$$442,000$; estimated uncollectible $=10\%.$

Accounts $1-30$ days past due $=$$$55,200$; estimated uncollectible $=13\%,$

Accounts $31-90$ days past due $=$$$44,200$; estimated uncollectible $=17\%$

Accounts more than $90$ days past due $=$$$33,200$; estimated uncollectible $=20\%.$

At $\frac{12}{31}\frac{?}{2024},$ before recording any adjustments, Zuo has a credit balance of $$29,000$ in its allowance for uncollectible accounts.

Required:

Estimate the appropriate $\frac{12}{31}\frac{?}{2024}$ 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.