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	Amount				%
060 days	$	66,000			0.5
6190 days		25,000			1.0
91120 days		3,600			10.0
Over 120 days		1,000			50.0

The allowance for uncollectible accounts had a balance of $1,460 on January 1, 2021. During the year, bad debts of $810 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.)

• Record the entry to write-off specific accounts.
• Record the entry to adjust allowance for uncollectible accounts at the year-end.