A summary of Klugman Company's December 31, 2024, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:

Age Group	Amount	%
060 days	$ 59,000	0.5
6190 days	21,500	1.0
91120 days	2,900	10.0
Over 120 days	1,200	50.0

The allowance for uncollectible accounts had a balance of $1,390 on January 1, 2024. During the year, bad debts of $740 were written off.

Required:

Prepare all journal entries for 2024 with respect to bad debts and the allowance for uncollectible accounts.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.

Journal entry worksheet Record the entry to write-off specific accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry for bad debt expense. Note: Enter debits before credits