Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due =$450,000; estimated uncollectible =5%. 2. Accounts 130 days past due =$56,300; estimated uncollectible =9%. 3. Accounts 3190 days past due =$45,000; estimated uncollectible =13% 4. Accounts more than 90 days past due =$33,800; estimated uncollectible =17%. At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $23,400 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. Estimate the appropriate 12/31/2021 balance for Zuo's allowance for uncollectible accounts