Mercy Hospital has the following balances on December 31, 2015, before any adjustment: Accounts Receivable = $51,000

Mercy Hospital has the following balances on December 31, 2015, before any adjustment: Accounts Receivable = $51,000; Allowance for Uncollectible Accounts = $1,400 (credit). Mercy estimates uncollectible accounts based on an aging of accounts receivable as shown below.

Age Group		Amount Receivable	Estimated Percent Uncollectible
Not yet due		$ 31,000	10%
0 – 30 days past due		9,100	15%
31 – 90 days past due		6,100	45%
More than 90 days past due		4,800	85%
Total		$ 51,000
Required:
1.	Estimate the amount of uncollectible receivables.

2.	Record the adjustment for uncollectible accounts on December 31, 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)