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

$1.$ Accounts not yet due $=\backslash$$ $442000$ ; estimated uncollectible $=10\%.$

$2.$ Accounts $1-30$ days past due $=\backslash$$ $55,200$; estimated uncollectible $=13\%.$

$3.$ Accounts $31-90$ days past due $=\backslash$$ $44,200$; estimated uncollectible $=17\%$

$4.$ Accounts more than $90$ days past due $=\backslash$$ $33,200$ estimated uncollectible $=20\%$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$29,000$ in its allowance for uncollectible accounts.

Required:

$1.$ Estimate the appropriate $12/31/2024$ balance for Zuo's allowance for uncollectible accounts.

$2.$ What journal entry should Zuo record to adjust its allowance for uncollectible accounts?

$3.$ Calculate Zuo's $12/31/2024$ net accounts receivable balance.