A summary of Klugman Company's December 31, 2021, accounts recelvable aging schedule is presented below along with the estimated percent uncollectible for each age group: The allowance for uncollectible accounts had a balance of $1,410 on January 1,2021 . During the year, bad debts of $760 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.) Journal entry worksheet Journal entry worksheet Record the entry to write-off specific accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to adjust allowance for uncollectible accounts at the yearend. Note: Enter debits before redits