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

Accounts not yet due $=$ $$341,000$; estimated uncollectible $=20\%.$

Accounts $130$ days past due $=$ $$42,600$; estimated uncollectible $=23\%.$

Accounts $3190$ days past due $=$ $$34,100$; estimated uncollectible $=26\%$

Accounts more than $90$ days past due $=$ $$25,600$; estimated uncollectible $=29\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$23,900$ in its allowance for uncollectible accounts.ollectible accounts.

Accounts not yet due $=$ $$341,000$; estimated uncollectible $=20\%.$

Accounts $130$ days past due $=$ $$42,600$; estimated uncollectible $=23\%.$

Accounts $3190$ days past due $=$ $$34,100$; estimated uncollectible $=26\%$

Accounts more than $90$ days past due $=$ $$25,600$; estimated uncollectible $=29\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$23,900$ in its allowance for uncollectible accounts.

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

How much interest revenue will the company recognize during $2024$ and $2025?$