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	$ 63,000	0.5
6190 days	23,500	1.0
91120 days	3,300	10.0
Over 120 days	1,000	50.0

The allowance for uncollectible accounts had a balance of $1,430 on January 1, 2024. During the year, bad debts of $780 were written off.

Required:

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

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