A summary of Klugman Company's December 31, 2019, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group: Age Group Amount Estimated percentage of uncollectible 0-60 days $60,000 0.5% 61-90 days 22,000 1% 91-120 days 3,000 10% Over 120 days 1,000 50% The allowance for uncollectible accounts had a credit balance of $1,400 on January 1, 2019. During the year, bad debts of $750 were written off. 1. Journal entries of written off of bad debt. 2. Journal entry to record estimated bad debt expense at 12/31/2019