A summary of Klugman Company's December 31, 2021, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group: Age Group 0-60 days 61-90 days 91-120 days Over 120 days Amount $70,000 27,000 4,000 1,100 0.5 1.0 10.0 50.0 The allowance for uncollectible accounts had a balance of $1,500 on January 1, 2021. During the year, bad debts of $850 were written off. Required: Prepare all journal entries for 2021 with respect to bad debts and the allowance for uncollectible accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list 1 Record the entry to write-off specific accounts. > 2 Record the entry to adjust allowance for uncollectible accounts at the year-end