Dhaliwal digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. accounts not yet due = $180,000; estimated uncollectible = 10%. accounts 1–45 days past due = $25,000; estimated uncollectible = 20%. accounts more than 45 days past due = $10,000; estimated uncollectible = 30%. before recording any adjustments, dhaliwal has a debit balance of $45,000 in its allowance for uncollectible accounts. required: 1. estimate the appropriate 12/31/2021 balance for dhaliwal’s allowance for uncollectible accounts. 2. what journal entry should dhaliwal record to adjust its allowance for uncollectible accounts?