Dhaliwal digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts. accounts not yet due = $270,000; estimated uncollectible = 5%. accounts 1–45 days past due = $37,500; estimated uncollectible = 10%. accounts more than 45 days past due = $15,000; estimated uncollectible = 15%. before recording any adjustments, dhaliwal has a debit balance of $67,500 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?