Physicians' Hospital has the following balances on December 31, 2021, before any adjustment: Accounts Receivable = $44,000; Allowance for Uncollectible Accounts = $1,100 (credit). On December 31, 2021, Physicians' estimates uncollectible accounts to be 15% of accounts receivable. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 2. Determine the amount at which bad debt expense is reported in the income statement and the allowance for uncollectible accounts is reported in the balance sheet. 3. Calculate net accounts receivable