Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.

Accounts not yet due = $258,000; estimated uncollectible = 15%.

Accounts 130 days past due = $32,300; estimated uncollectible = 19%.

Accounts 3190 days past due = $25,800; estimated uncollectible = 22%

Accounts more than 90 days past due = $19,400; estimated uncollectible = 26%.

At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $22,400 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 balance for Zuos allowance for uncollectible accounts. 2. What journal entry should Zuo record to adjust its allowance for uncollectible accounts? 3. Calculate Zuos 12/31/2021 net accounts receivable balance.