A summary of Klugman Company's December 31, 2018, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:

Age GroupAmount%0-60 days$66,000.561-90 days25,0001.091-120 days3,60010.0Over 120 days1,00050.0

The allowance for uncollectible accounts had a balance of $1,460 on January 1, 2018. During the year, bad debts of $810 were written off.

What would journal entries for 2018 with respect to bad debts and the allowance for uncollectible accounts look like?(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

In transaction 1, what would the entries to write-off specific amounts look like?

In transaction 2, what would the entry to adjust allowance for uncollectible accounts at the year-end look like