E 7-14 Calculate uncollectible accounts using the aging method; record adjustment 2 L07-5, 2 LO7-6 Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. 1. Accounts not yet due = $180,000, estimated uncollectible = 10%. 2. Accounts 1-45 days past due - $25,000; estimated uncollectible = 20%. 3. Accounts more than 45 days past due - $10,000; estimated uncollectible = 30% Before recording any adjustments, Dhaliwal has a debit balance of $45.000 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2024 balance for Dhaliwal's allowance for uncollectible accounts. 2. What journal entry should Dhaliwal record to adjust its allowance for uncollectible accounts