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

Accounts not yet due $=$ $$333,000$; estimated uncollectible $=10\%.$

Accounts $130$ days past due $=$ $$41,600$; estimated uncollectible $=14\%.$

Accounts $3190$ days past due $=$ $$33,300$; estimated uncollectible $=17\%$

Accounts more than $90$ days past due $=$ $$25,000$; estimated uncollectible $=21\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$25,500$ 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