Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts. Accounts not yet due = $450,000; estimated uncollectible = 5%. Accounts 1–30 days past due = $56,300; estimated uncollectible = 9%. Accounts 31–90 days past due = $45,000; estimated uncollectible = 13% Accounts more than 90 days past due = $33,800; estimated uncollectible = 17%. At 12/31/2021, before recording any adjustments, Zuo has a credit balance of $23,400 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 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 12/31/2021 net accounts receivable balance.