Zuo Software has total accounts receivable of $579,900 and categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.

1. Accounts not yet due = $446,000; estimated uncollectible = 20%.
2. Accounts 1-30 days past due = $55,800; estimated uncollectible = 23%.
3. Accounts 31-90 days past due = $44,600; estimated uncollectible = 26%
4. Accounts more than 90 days past due = $33,500; estimated uncollectible = 29%.

At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $26,800 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.