A summary of Klugman Company's December 31, 2021, accounts receivable aging schedules 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 Ant 556,000 20.000 2.600 1,20 0.5 1.0 10. 50.0 The allowance for uncollectible accounts had a balance of $1,360 on January 1, 2021. During the year, bad debts of $710 were written off Required: Prepare all journal entries for 2021 with respect to bad debts and the allowance for uncollectible accounts of no entry is required for o transaction/event, select "No journal entry required in the first account field.)