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

1. Accounts not yet due = $402,000; estimated uncollectible = 10%.
2. Accounts 130 days past due = $50,300; estimated uncollectible = 14%.
3. Accounts 3190 days past due = $40,200; estimated uncollectible = 18%
4. Accounts more than 90 days past due = $30,100; estimated uncollectible = 22%.

At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $20,300 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.