A summary of Klugman Company's December 31, 2013, accounts receivable aging sched ule is presented below along with the estimated uncollectible expressed as a percent for each age group: Klugman Co., Inc Schedule of account Receivable by Age December 31, 2013 Days past Due Accounts Receivable Estimated Percent Uncollectible Balance 0- 60 da 61-90 da 91-120 da Over 120 da 60,000 22,000 3,000 0.005 0.01 0.10 0.50 The allowance for uncollectible accounts had a balance of $1,400 on January 1, 2013 During the year, bad debts of $750 were written off. - Required Prepare all journal uncollectible accounts. entries for 2013 with respect to bad debts and the allowance for