A summary of Bach Company's December 31, 2024, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:
Age Group	Amount	%
060 days	$65,000	1.5%
6190 days	25,000	2.5%
91120 days	3,500	12.0%
Over 120 days	1,200	45.0%
The allowance for uncollectible accounts had a balance of $1,230 on January 1, 2024. During the year, bad debts of $760 were written off.

Required:		8 points
1. Prepare all appropriate journal entries relative to uncollectible accounts and bad debt expense.
2. What is the ending balance in the allowance for uncollectible accounts?