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

accounts.

Accounts not yet due $=$$$255,000$; estimated uncollectible $=20\%.$

Accounts $1-30$ days past due $=$$$31,900$; estimated uncollectible $=23\%.$

Accounts $31-90$ days past due $=$$$25,500$; estimated uncollectible $=26\%$

Accounts more than $90$ days past due $=$$$19,100$; estimated uncollectible $=30\%.$

At $\frac{12}{31}\frac{?}{2024},$ before recording any adjustments, Zuo has a credit balance of $$21,400$ in its allowance for uncollectible accounts.

Required:

Estimate the appropriate $\frac{12}{31}\frac{?}{2024}$ balance for Zuo's allowance for uncollectible accounts.

What journal entry should Zuo record to adjust its allowance for uncollectible accounts?

Calculate Zuo's $12/31/2024$ net accounts receivable balance.