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

1. Accounts not yet due = $324,000; estimated uncollectible = 10%.
2. Accounts 130 days past due = $40,500; estimated uncollectible = 13%.
3. Accounts 3190 days past due = $32,400; estimated uncollectible = 17%
4. Accounts more than 90 days past due = $24,300; estimated uncollectible = 20%.

At 12/31/2024, before recording any adjustments, Zuo has a credit balance of $23,100 in its allowance for uncollectible accounts.

Required:

1. Estimate the appropriate 12/31/2024 balance for Zuos allowance for uncollectible accounts.
2. What journal entry should Zuo record to adjust its allowance for uncollectible accounts?
3. Calculate Zuos 12/31/2024 net accounts receivable balance.