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 $69,000 26,500 3,900 1,000 0.5 1.0 10.0 50.0 The allowance for uncollectible accounts had a balance of $1,490 on January 1, 2021. During the year, bad debts of $840 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 fist Journal entry worksheet Record the entry to write-off specific accounts. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet Record the entry to adjust allowance for uncollectible accounts at the year- end. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal