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 GroupAmount%0-60 days$58,0000.561-90 days21,0001.091-120 days2,80010.0Over 120 days1,00050.0

The allowance for uncollectible accounts had a balance of $1,380 on January 1, 2021. During the year, bad debts of $730 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.)