Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $577,000. Of this amount, $67,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Not yet due 0-90 days past due 91-180 days past due. More than 180 days past due Total Estimated Amount Receivable Percent Uncollectible $27,000 4 14,700 20% 9,700 258 15,600 70% $67,000 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,700 (credit. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list