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Exercise $5-11($Algo$)$ Record the adjusting entry for uncollectible accounts using the agi $5)$

The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The cente balances on December $31,2024,$ before any adjustment: Accounts Receivable $=$$$104,000$; Allowance for Uncolle $$3,400($debit$).$ The center estimates uncollectible accounts based on an aging of accounts receivable as shown

$\backslash$table$[[,$Amount,Estimated Percent$],[$Age Group,Receivable,Uncollectible$],[$Not yet due,$$54,000,4\%$