Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts$\mathrm{.}1.$

Accounts not yet due $=$ $$297,000$; estimated uncollectible $=15\%.$

Accounts $130$ days past due $=$ $$37,200$; estimated uncollectible $=19\%.$

Accounts $3190$ days past due $=$ $$29,700$; estimated uncollectible $=22\%$

Accounts more than $90$ days past due $=$ $$22,300$; estimated uncollectible $=26\%.$

At $12/31/2024,$ before recording any adjustments, Zuo has a credit balance of $$30,000$ 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.