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

Accounts not yet due $=$ $$271,000$; estimated uncollectible $=15\%.$

Accounts $130$ days past due $=$ $$33,900$; estimated uncollectible $=18\%.$

Accounts $3190$ days past due $=$ $$27,100$; estimated uncollectible $=21\%$

Accounts more than $90$ days past due $=$ $$20,300$; estimated uncollectible $=25\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$20,300$ in its allowance for uncollectible accounts.

Required:

Estimate the appropriate $12/31/2024$ 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.