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 $54,000 19,000 2,400 1.100 0.5 1.0 10.0 50.0 The allowance for uncollectible accounts had a balance of $1,340 on January 1, 2021. During the year, bad debts of $690 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.)