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 12/31/2021, before recording any adjustments, Zuo has a credit balance of $21,400 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.