A summary of Klugman Company's December 31, 2016, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:

Age Group	Amount		%
060 days	$52,000		.5
6190 days	18,000		1.0
91120 days	2,200		10.0
Over 120 days	1,000		50.0

The allowance for uncollectible accounts had a balance of $1,320 on January 1, 2016. During the year, bad debts of $670 were written off.

Required:

Prepare all journal entries for 2016 with respect to bad debts and the allowance for uncollectible accounts

Record the entry to write-off specific accounts.

Record the entry to adjust allowance for uncollectible accounts at the year-end.