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	$	50,000			0.5
6190 days		17,000			1.0
91120 days		2,000			10.0
Over 120 days		1,200			50.0

The allowance for uncollectible accounts had a balance of $1,300 on January 1, 2021. During the year, bad debts of $650 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.)

Requirement 1; Record the entry to write-off specific accounts.

Requirement 2- Record the entry to adjust allowance for uncollectible accounts at the year-end.

Journal entry worksheet Record the entry to write-off specific accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit 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 Record entry Clear entry View general journal