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: 12 bon 96 Age Group 0 60 days 61-90 days 91-120 days Over 120 days Amount $ 63,000 23,500 3,300 1,000 05 1.0 10.0 500 The allowance for uncollectible accounts had a balance of $1,430 on January 1, 2021 During the year, bad debts of $780 were written off. Required: Prepare the journal entries for the write-off and for bad debt expense